JUDGMENT Heard counsel for the parties. This review petition is filed to question the order dated 12th August, 2014 passed by this Bench. Except arguing that the review proceedings resorted to by the petitioner before the Cess Officer are pending and the petitioner must be given liberty to pursue all contentions available in the said review proceedings, no other argument is canvassed before us. Accordingly, we dispose of this review petition with liberty to the review petitioner to urge all available grounds, as may be permissible in law, in the review proceedings and further observe that the competent Authority may decide the said review petition on its own merits in accordance with law. All questions in that behalf are left open. The review petition is disposed of accordingly.