M.R. SHAH, J.

1. By way of this petition being Special Civil Application No.5379 of 2016 under Article 226 of the Constitution of India, the petitioner has prayed for appropriate writ, direction and order quashing and setting aside the impugned demand notice dated 20.02.2016. The petitioner has also prayed for an appropriate writ, direction and order to quash and set aside the impugned assessment order dated 13.06.2016.

1.1. The petitioner has also prayed for appropriate writ, direction and order permanently restraining the respondent from recovering the entry tax or penalty under the Entry Tax Act on purchase of Hydraulic Excavator made on 29.09.2016.

2. So far as Special Civil Application No.7844 of 2016 is concerned, the petitioner has also prayed to quash and set aside the impugned notices for payment of tax issued in Form 3 dated 13.04.2016 passed by the respondent no.2 herein. The petitioner has also prayed to quash and set aside the impugned notices for assessment issued in Form 2 dated 13.04.2016 by the respondent no.2. The petitioner has also prayed to quash a