Heard Dr. A Saraf, learned Senior Advocate assisted by Mr. P. Baruah, learned Advocate for the petitioner. Also heard Mr. B. Gogoi, learned Standing Counsel for the Finance & Taxation Department.

2. The challenge made in the writ petition is the order of re-assessment dated 17.03.2018 passed by the Superintendent of Taxes, Naharkatia (Respondent No. 3) for the assessment year 2009 - 2010 under Section 40 of the Assam Value Added Tax Act, 2003 (hereinafter referred to as ‘Act, 2003’).

3. The facts of the case are that on 12.10.2017, the assessing authorities issued notice to the petitioner under Section 40 of the said Act, 2003 stating that they have reason to believe that the turnover of the petitioner’s business assessable to tax for the assessment period from 2009–2010 has escaped assessment as the petitioner has failed to deposit VAT on transmission charge amounting to Rs. 103,05,23,595/- as the same was clearly part of the sale price and therefore proposes to re-assess the petitioner for the aforesaid period under Section 40 of the said Act, 2003.

4. The petitioner vide letter dated 25.10.2017 submitted its reply.

5. Thereafter the assessing authorities by order dated 17.3.2018 re