Judgment :- Mr. Haja Nazirudeen, the learned Special Government Pleader (T), takes notice for the respondent. 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 provisions of The Tamil Nadu Value Added Tax Act, 2006, on the files of the respondent. The petitioner is a manufacturer of Rolon Brand Automotive, Industrial Chains and Motor Vehicle Parts. 4. The main contention of the learned counsel appearing on behalf of the petitioner is that the respondent had issued a notice, dated 7. 2007, demanding the payment of tax dues, without giving sufficient opportunity to the petitioner. Even though the petitioner had requested for time to submit the objections, the impugned order had been passed in TIN:33501880016/2007, dated 8. 2007, without granting time as requested by the petitioner and as provided under the proviso to Section 27(2) of The Tamil Nadu Value Added Tax Act, 2006. It is also submitted by the petitioner that no assessment order has been passed before the final order had been issued, under Section 27(2) of The Tamil Nadu Value Added Tax Act, 2006. 5. The learned Special Government Pleader (Tax) had not denied the contentions of the learned counsel appearing on behalf of the petitioner. 6. In such circumstances, the impugned order, dated 8. 2007, in TIN:33501880016/2007, is set aside, permitting the petitioner to submit the objections to the notice, dated 7. 2007, issued by the respondent, within a period of four weeks from today to enable the respondent to consider the said objections and to conduct the