ORDER 1. Heard Counsel for the petitioner and the A.P.P. appearing on behalf of the Board. 2. During the pendency of this writ application, a final assessment order has been passed which is part of the counter affidavit. On perusal of the final assessment order, it appears that the petitioner filed his objection on 16.08.2011 and thereafter this order was passed. While passing the order, the Assistant Electrical Engineer –cum- the Assessing Officer has not considered the objections of the petitioner, much less gave him any opportunity to be heard in the matter. It appears that the order has been passed in a haste which is because a writ application was pending before this Court. Such orders affect the rights of the person concerned and subject him to financial liability and as such, the order must be a speaking order and not an order passed in such a mechanical way. 3. In the result, I quash the order dated 21.09.2011/22.09.2011 and the assessment made on the basis of the said order. The matter is remanded back to the Assessing Officer to make a final assessment after hearing the petitioner, considering his objection and passing a reasoned order. 4. Till the disposal of the assessment and appeal, no recovery should be made from the petitioner considering the fact that the petitioner has already deposited 50 % of the demand amount. 5. This writ application is allowed to the extent indicated aforesaid.