Judgment :- Mr. R. Mahadevan, learned Additional Government Pleader, takes notice for the respondent. 2. With the consent of the learned counsels appearing on either side, the writ petition is taken up for final disposal. 3. It is submitted that the petitioner company is an assessee on the file of the Commercial Taxes Department for the assessment year 2002-03. The Commercial Taxes Department had passed an assessment order in TNGST No.0000218/2002-03, on 11.02.2004. Thereafter, the Commercial Taxes Department had issued a notice, dated 25.06.2004, proposing to levy penalty. The petitioner company had objected to the levy of the penalty vide communication, dated 06.07.2004. The respondent had passed the impugned order without considering the objections raised by the petitioner company. Hence, the petitioner company, had filed the present writ petition stating that the impugned order passed by the respondent, on 15.09.2005, is in violation of the principles of natural justice, as it has been passed without considering the objections filed by the petitioner. Further, it has been stated by the petitioner company that the impugned order had not been served, in accordance with Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959. Therefore, it is submitted by the learned counsel appearing for the petitioner that the impugned order of the respondent, dated 15.09.2005, made in TNGST No.0000218/2002-03 is illegal and invalid. 4. Learned counsel appearing on behalf of the respondent has not refuted the claims made on behalf of the petitioner. 5. On a perusal of the impugned order, it is seen that the respondent had not considered the objections raised on behalf of the petitioner. Further, the impugned order had not been served on the petitioner, in accordance with Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959. In such circumstances, the impugned order of the respondent, dated 15.09.2005, made in TNGST No.0000218/2002-03 is set aside, leaving it open to the respondent to pass a fresh assessment order in accordance with law, after considering the objections raised by the petitioner. The writ petition is ordered accordingly. No costs. Consequently, connected M.Ps are closed.