(1.) MR. R. MAHADEVAN, the learned Additional Government pleader (Tax), takes notice for the respondent.
(2.) HEARD Mr. D. Trilokchand Chopda, the learned counsel appearing for the petitioners as well as Mr. R. Mahadevan, the learned Additional Government Pleader (Tax), appearing for the respondent.
(3.) WITH the consent of the learned counsels appearing on either side, the writ petitions are taken up for final disposal.