JUDGMENT 1.With consent, heard finally. 2. This order will govern disposal of Writ Petition No. 7020/2014 and Writ Petition No.7054/2014. For the sake of convenience, facts are taken from Writ Petition No. 7020/2014. 3. Feeling aggrieved by the order dated 25.07.2014 passed by the Assistant Commissioner, Commercial Tax, Division-3, Indore levying tax on the contract of service entered into by the petitioner with the bank for the deployment and management of ATM Network for use of customers of banks, treating the same as lease of ATM machines, the petitioner has filed this petition under Article 226 of the Constitution of India. 4. According to the learned counsel for the petitioner, the impugned order passed by the Assessing Officer is not a speaking order as the Assessing Officer has failed to take note of the various grounds raised by the petitioner before him by way of written submissions (Annexure P/4) submitted before him and the order having been passed mechanically, without application of mind to various legal issues raised, the same is liable to be quashed. Ms. Mini Ravindran, learned Deputy Government Advocate, on the other hand, supported the impugned order. 5. However, she submitted that if this Court finds that the impugned order is not a speaking order, the matter may be remitted back to the said authority for passing a fresh detailed speaking order in the matter. Having considered the submissions made by the learned counsel for the parties and having gone through the impugned order, we find that the various grounds raised by the petitioner, as are reflected from the written submissions, have not been taken into consideration by the Assessing Officer while passing the impugned order; mere mention of some case laws without dealing with the same, the order has been passed. The lease agreement in regard to ATM machines has also not been considered. In the circumstances, according to us, the order passed by the Assessing Officer being a non-speaking order, cannot be sustained. 6. Accordingly, we set aside the impugned order passed by the Assessing Officer and remit the matter back to the Assessing Officer to pass a fresh speaking order, after giving due opportunity of hearing to the petitioner. With the aforesaid direction, both the writ petitions stand disposed of. C. c. by tomorrow.