Judgment ( 1. ) PETITIONERS have filed this petition under Article 227 of the Constitution of India challenging various assessment orders, which are marked as annexures--"p/19" to "p/34", passed by the assessing officer (Assistant Commissioner of Commercial Tax ). ( 2. ) IN this petition the submission of learned counsel for the petitioners was that in a raid which was conducted at the premises of the petitioners, the commercial tax authorities have seized the entire record of the petitioners and the same is in possession of the respondents. His further submission was that though the assessing officer had made the assessment ex parts, but have failed to supply the copies of all the material documents which have been relied on against the petitioners preventing them to take their defence before the assessing officer and thereby the petitioners have not been afforded the opportunity of being heard. Therefore, all the orders passed by the assessing officer which are under challenge in this petition are contrary to the procedure laid down under the Act and Rules and are contrary to the principles of natural justice. He further vehemently submitted that the respondents have even failed to personally serve the copies of the impugned orders dated February 28, 2003 (annexures--"p/19" to "p/34") to the petitioners and the service was effected on them through affixation. In petitioners earlier had also filed a petition (W. P. No. 343 of 2003), Reported in [2003] 132 STC 461 (MP) [speed Automobiles Ltd. v. Assistant Commissioner of Commercial Taxes].-- Ed. which was decided vide order dated March 24, 2003 (annexure--"p/35"), but till the disposal of the said petition the respondents did not disclose this fact before this Court that they already passed the final assessment orders on February 28, 2003. Therefore, the submission of the counsel for the petitioners is that the petitioners are completely in dark and the respondents have arbitrarily started recovery proceedings through coercive measures. ( 3. ) LEARNED counsel for the petitioners Shri P. M. Choudhary drew my attention in para 13 of the order dated March 24, 2003 which has been passed by this Court in Writ Petition No. 343 of 2003, Reported in [2003] 132 STC 461 (MP) [speed Automobiles Ltd. v. Assistant Commissioner of Commercial Taxes].---Ed. ( 3. ) LEARNED counsel for the petitioners Shri P. M. Choudhary drew my attention in para 13 of the order dated March 24, 2003 which has been passed by this Court in Writ Petition No. 343 of 2003, Reported in [2003] 132 STC 461 (MP) [speed Automobiles Ltd. v. Assistant Commissioner of Commercial Taxes].---Ed. His submission was that while passing the order dated March 24, 2003 this Court was also not aware about the passing of the final assessment orders dated February 28, 2003. In the said order, respondents were directed to supply the copies of all the material documents and documents which are being relied on against the petitioners and instructed the assessing officer that how the assessment should be made. The respondent appears to have not followed the aforesaid directions. Therefore, the counsel prayed for quashment of the assessment orders (annexures--"p/19" to "p/34" ). ( 4. ) IN reply Shri Vivek Sharan, learned Deputy Government Advocate and the officers from the department present before this Court vehemently submitted that the petitioners are facing serious charges of committing theft. Their further submission was that during the course of the assessment the petitioners were allowed to inspect the documents and the assessment orders (annexures--"p/19" to "p/34") have been passed after providing full opportunity of hearing to the petitioners. They further submitted that the petitioners tried to delay the assessment proceedings and not co-operated fully with the department. They further submitted that in the earlier writ petition this Court while passing the order on March 24, 2003 did not provide any opportunity to the respondents to file their reply therefore, they could not disclose the fact that they have already passed the assessment orders on February 28, 2003 to the Court. ( 5. ) DURING the course of the arguments the counsel appearing for the respondents and the officers of the department, who were present before this Court, could not furnish any satisfactory explanation to the fact that after the raid when they have seized the entire record, documents and account books of the petitioners and before completing the assessment, why they did not supply the copies thereof to the petitioners to take a proper defence. Their explanation that they were not provided opportunity to file their reply in the earlier writ petition, is not good and sufficient one. Their explanation that they were not provided opportunity to file their reply in the earlier writ petition, is not good and sufficient one. When the counsel for the respondents and the officers of the department appeared in the earlier writ petition, they were having sufficient opportunity to disclose this fact and they could have disclosed this fact even orally to the court. Admittedly, suppression of this fact has created serious anomaly in the case. But during the course of the arguments the respondents were of the view that they are fully prepared to comply with the directions issued by this Court in para 13 of the earlier order dated March 24, 2003 passed in W. P. No. 343 of 2003 and prepared to supply copies of all the material documents to the petitioners. ( 6. ) HAVING heard learned counsel for the parties, on perusal of the order dated March 24, 2003 passed in Writ Petition No. 343 of 2003 Reported in [2003] 132 STC 461 (MP) [speed Automobiles Ltd. v. Assistant Commissioner of Commercial Taxes].--Ed. and the assessment orders dated February 28, 2003 (annexure--"p/19" to "p/34"), after considering the arguments of the learned counsel for the parties and looking to the fact that the directions given by this Court by order dated March 24, 2003 in earlier writ petition which are still in operation, it would be in the interest of justice and rather become necessary to set aside the impugned orders dated February 28, 2003 (annexures--"p/19" to "p/34") with direction to the assessing officer to make fresh assessment in the cases after furnishing copies of the documents, account books and the material relied on against them after providing the petitioners a reasonable opportunity to file their objections/reply and after holding proper enquiry as per the provisions of the Commercial Tax Act and the Rules made thereunder and to pass a reasoned order of assessment in the cases. At this stage learned Deputy Government Advocate for the respondents and the officers of the department present in the Court submitted that the petitioners should be directed to participate in the assessment proceedings and not to delay the same. Shri Choudhary, learned counsel for the petitioners, undertakes on behalf of the petitioners that they will appear, participate and fully co-operate in the enquiry as well as in the assessment proceedings. ( 7. Shri Choudhary, learned counsel for the petitioners, undertakes on behalf of the petitioners that they will appear, participate and fully co-operate in the enquiry as well as in the assessment proceedings. ( 7. ) THUS, on due consideration and on the basis of the submissions made by the counsel for the respondents, the impugned orders dated February 27/28, 2003 and March 13, 2003 (annexures--"p/19" to "p/34") are hereby set aside and it is directed that the petitioners shall appear before the assessing officer on April 24, 2003 and thereafter within 7 to 10 days the respondents shall supply copies of documents, material and account books to the petitioners. If any other material documents would be needed by the petitioners, which are in possession of the respondents, the respondents/assessing officer shall supply the copies of the same to the petitioners. On receiving the copies of the documents, the petitioners shall submit their reply of the show cause notice to the assessing officer within 15 days and thereafter the assessing officer shall complete the assessment proceedings and for that the assessing officer shall follow the due procedure laid down under the Commercial Tax Act and Rules for holding enquiry and shall pass reasoned orders after affording an opportunity of being heard to the petitioner in conformity with law. It is expected that the petitioners shall fully co-operate in the assessment proceedings and the concerned officer shall also conduct the assessment proceedings independently and unbiasedly as has been directed in the earlier order passed in Writ Petition No. 343 of 2003. Reported in [2003] 132 STC 461 (MP) [speed Automobiles Ltd. v. Assistant Commissioner of Commercial Taxes].--Ed. If the petitioners shall remain absent in the assessment proceedings that will be at their own risk. ( 8. ) IN the end Shri Ashish Shrivastava, Additional Commissioner of Commercial Tax submitted that the order of attachment be directed to remain continue. On this question Shri Choudhary, learned counsel for the petitioners submitted that the petitioners be permitted to continue with their business activities and to render services to their customers so that they may fulfil all their obligations and assurances towards them. ( 9. On this question Shri Choudhary, learned counsel for the petitioners submitted that the petitioners be permitted to continue with their business activities and to render services to their customers so that they may fulfil all their obligations and assurances towards them. ( 9. ) AFTER due consideration of the submissions, it is directed that the attachment with regard to the properties of the petitioners shall continue and the petitioners are permitted to continue with their business activities and also to render services to their customers. ( 10. ) WITH the aforesaid consent directions, this petition stands finally disposed of. No order as to costs. Certified copy on payment of usual charges.