JUDGMENT The petitioner challenges Exts. P5 and P6 assessment orders and Exts. P7 and P8 demand notices. Primarily, the petitioner challenges the orders by-passing the alternate remedy by way of appeal on the ground that the orders of assessment are violative of of principles of natural justice insofar as the petitioner has not been afforded an opportunity of being heard and an opportunity to cross examine certain persons whose statements have been relied on by the assessing authority. The learned Government Pleader submits that the petitioner had earlier approached this court and the assessing authority has been directed to pass fresh assessment orders after affording an opportunity of being heard to the petitioner, which has been done and after hearing the petitioner only the impugned orders have been passed. He further submits that the petitioner has not put in any application for cross examining of anybody as stated in the writ petition. I have considered the rival contentions in detail. The petitioner has not been able to produce any material to show that the petitioner has requested for cross examination of anybody before the assessing authority. I am not satisfied that the petitioner's contention that the petitioner has not been given an opportunity of being heard is correct. In the above circumstances, the petitioner's remedy lies in filing an appeal against the impugned orders. Without prejudice to that right, this writ petition is dismissed.