ORDER : 1. Leave granted. 2. The notice on the special leave petitions stated that the matter might be disposed of at this stage by setting aside the order under challenge and restoring the writ petitions to the file of the High Court for being heard and disposed of on merits. 3. It is now agreed between counsel that the appropriate order to pass is to set aside all earlier orders and the order of the High Court and to remand the matter to the assessing authority to be heard and disposed of afresh, after giving an opportunity to the parties to file their submissions and documents, if any. The assessing authority will give one opportunity to the petitioners to produce whatever they want to and then proceed to make the assessment. Order on the appeals accordingly. No order as to costs.