JUDGMENT C. N. Ramachandran Nair : The appeal is filed against the judgment of the learned Single Judge giving an opportunity to the appellant to participate in the assessment process once again on condition of payment of Rs. 15 lakhs provisionally towards tax demanded. We have heard the learned counsel for the appellant and the learned Government Pleader for respondent. Ex parte assessments are challenged in the Writ Petition. The learned Single Judge, after finding force in the contention of the appellant that opportunity was not given to participate in the assessment, gave one more chance on condition of appellant securing at least Rs. 15 lakhs towards tax liability in the event the demand is ultimately sustained. The appellant's case is that assessment notice was served on the practitioner who is not authorised to represent the company in the assessment. However, it is seen in R1(b) that appellant received the notice issued for appearance on 29.12.2005. The appellant has no explanation for the non-appearance on that day. We do not want to interfere with the discretion exercised by the Single Judge. However, we extend further ten days time to make payment and participate in the assessment. Writ Appeal is disposed of as above. The assessing officer is directed to take up assessment after payment and make fresh assessment within one month thereafter. Issue copy today itself.