Heard Dr. A. Saraf, learned Senior Counsel assisted by Mr. N.N. Dutta, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel for the Finance & Taxation Department i.e. respondent Nos. 1 to 4.

2. The challenge made in the writ petition is the impugned Order of Re-assessment dated 29.03.2018 passed by the Superintendent of Taxes for the assessment year 2010 - 2011 and the Notice of Demand issued in pursuant thereof as well as the Recovery Notices dated 06.08.2018 and 28.09.2018, issued by the Certificate Officer (Taxation) of Guwahati Recovery.

3. The facts of the case are that on 12.07.2017, the assessing authority issued notice to the petitioner under Section 35 of the Assam Value Added Tax Act, 2003 (hereinafter referred to as the Act of 2003) stating that the petitioner’s turnover escaped assessment for the year 2010-2011 and accordingly, proposes to assess the petitioner’s turnover for the period 2010-2011 to the best of assessing authority judgment under Section 40 of the Act. Thereafter, the assessing authority vide Order dated 29.03.2018 completed the re-assessment under Section 40 of the said Act and came to a finding that the petitioner is