Judgment :- Mr. Haja Nazirudeen, the learned Special Government Pleader (Tax), takes notice for the respondents. 2. With the consent of the learned counsels appearing on either side, the writ petition itself is taken up for final disposal. 3. It is submitted that the petitioner is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959, and the Central Sales Tax Act, 1956, and it is an assessee on the files of the second respondent. 4. The main grievance of the petitioner is that without giving an opportunity under Section 8 of The Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2006, a final order have been passed in RC.C3 16694/06, dated 24. 2007. 5. The learned counsel appearing on behalf of the petitioner has submitted that before the impugned order had been passed by the first respondent, the petitioner ought to have been given an opportunity, under Section 8 of The Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2006. 6. The learned Special Government Pleader (Tax), appearing on behalf of the respondents, has submitted that the petitioner would be given an opportunity in accordance with Section 8 of The Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2006. The learned Special Government Pleader (Tax) has further submitted that the first respondent may be directed to pass appropriate orders, in accordance with law, after giving an opportunity to the petitioner, under Section 8 of The Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2006. 7. On such submissions being made by the learned Special Government Pleader (Tax), the impugned order passed by the first respondent in RC.C3 16694/06, dated 24. 2007, is quashed, directing the first respondent, to pass appropriate orders, on merits and in accordance with law, after giving necessary opportunity to the petitioner, as provided under Section 8 of The Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2006. Accordingly, the writ petition is partly allowed. No costs. Consequently, connected M.P.No.1 of 2007 is closed.