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2010 (1) TMI 1135 - HC - VAT and Sales TaxWhether once the appellate authority has set aside the order of assessment, the attachment order already passed based on the earlier order of assessment should automatically go? Held that:- Taking into consideration that the proceedings of assessment are pending before the assessing officer, we are of considered view that a direction has to be given to the assessing officer to pass order of assessment after giving due opportunity to the petitioner. In such a view of the matter, directing the second respondent to complete the process of assessment after giving sufficient opportunity to the petitioner as per the notice of the second respondent, the second respondent is given 30 days time from January 8, 2010 and pass appropriate orders. It is made clear that immediately on passing the assessment order, as per the order of remand made by the appellate authority dated December 2, 2008, the second respondent shall lift the order of attachment subject to the condition that the petitioner shall file an affidavit of undertaking before the assessing officer that the petitioner shall not alienate the property in question
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