(1.) THE writ petition in W. P. No. 7784 and 7785 of 2007 has been filed seeking the relief of issuance of a writ of certiorari to call for the records of the respondent in his proceedings in TNGST/1240955/2003-04, quash the assessment order dated 22. 12. 2005 made therein.
(2.) THE writ petition in W. P. No. 7785 of 2007 has been filed seeking the relief of issuance of a writ of certiorari to call for the records of the respondent in his proceedings in TNGST/1240955/2001-02, quash the assessment order dated 28. 9. 2004 made therein.
(3.) I heard the argument of the learned counsel appearing on either side and perused the materials on record.