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h) For any other appropriate Writ(s), Order(s), Direction(s) as may be deemed fit and proper by your Lordships for doing substantial and conscionable justice to the Petitioner.

1. That in the instant writ application the petitioner is praying for issuance of appropriate writ(s), order(s), direction(s) from this Hon'ble Court for the following reliefs :-

a. For a declaration that the provisions of sub-section (3) of Section 42 of the Jharkhand Value Added Tax Act, 2005 inserted in the said Act by Jharkhand Ordinance No. 2 of 2011 i.e Jharkhand Value Added Tax (Amendment) Ordinance, 2011 (Annexure-6) by section 16 thereof published in the official Gazette on 01.10.2011 and also by Jharkhand Act 22, 2011 ie Jharkhand value Added Tax Act (Amendment) Act, 2011 2026:JHHC:4762-DB (Annexure-6/1) by section 16, inasmuch as it mandates the assessing officer to initiate reassessment on the basis of objection/observation by the Comptroller and Auditor General of India is arbitrary, discriminatory, oppressive, confiscatory, unreasonable and being violative of Articles Article 14, 19(i)(g), 148, 149, 151, 221 and 265 of the Constitution of India and The Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971.

1. That in the instant writ application the petitioner is praying for issuance of appropriate writ(s), order(s), direction(s) from this Hon'ble Court for the following reliefs :-

a. For a declaration that the provisions of sub-section (3) of Section 42 of the Jharkhand Value Added Tax Act, 2005 inserted in the said Act by Jharkhand Ordinance No. 2 of 2011 ie Jharkhand Value Added Tax (Amendment) Ordinance, 2011 (Annexure-6) by section 16 thereof published in the official Gazette on 01.10.2011 and also by Jharkhand Act 22, 2011 i.e Jharkhand value Added Tax Act (Amendment) Act, 2011 (Annexure-6/1) by section 16, inasmuch as it mandates the assessing officer to initiate reassessment on the basis of objection/observation by the Comptroller and Auditor General of India is arbitrary, discriminatory, 2026:JHHC:4762-DB oppressive, confiscatory, unreasonable and being violative of Articles Article 14, 19(i)(g), 148, 149, 151, 221 and 265 of the Constitution of India and The Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971.

(v) For issuance of any other appropriate writ(s)/order(s)/direction(s) as Your Lordships may deem fit and proper in the facts and circumstances of the case.

1. That by way of the present writ application the petitioner above named is praying for issuance of appropriate writ(s), order(s), direction(s) from this Hon'ble Court for the following relief:

a) For a declaration that the provisions of sub-section (3) of Section 42 of the Jharkhand Value Added Tax Act, 2005 inserted in the said Act by Jharkhand Ordinance No. 2 of 2011 i.e Jharkhand value Added Tax (Amendment) Ordinance, 2011 (Annexure-7) by section 16 thereof published in the official Gazette on 01.10.2011 and also by Jharkhand Act 22, 2011 i.e Jharkhand Value Added Tax Act (Amendment) Act, 2011 (Annexure-7/1) by section 16, inasmuch as it mandates the assessing officer to initiate reassessment the basis of objection/observation by the Comptroller and Auditor General of India is arbitrary, discriminatory, oppressive, confiscatory, unreasonable and being violative of Article 14, 19(i)(g), 148, 149, 151, 221 and 265 of the Constitution of India and The Comptroller and Auditor general of India (Duties, Powers and Conditions of Service) Act, 1971.