ORDER A. KULASEKARAN, J. - The assessment orders relating to the years 2002-03, 2003-04, 2004-05 and 2005-06 were challenged in these writ petitions on the ground that the respondent without issuing separate notices has issued a consolidated notice dated January 24, 2007, which were objected to by the petitioner by sending their reply dated May 30, 2007; ignoring the same, the respondent has passed the assessment order. Hence, the assessment orders are liable to the quashed. On the abovesaid contention, this court heard Mr. R. Mahadevan, learned Additional Government Pleader (Taxes), who submitted that the petitioner after receipt of the said assessment orders has chosen to file an application under section 55 of the Tamil Nadu General Sales Tax Act, 1959. Hence, the same may be directed to be disposed of instead of setting aside the orders of assessment. This court considered the submissions of the learned counsel on either side. Of course, it is true that the petitioner has chosen to file an application under section 55 of the Act. The fact remains that the respondent issued a consolidated notice which is unsustainable in law. Even though the petitioner has filed the said application under section 55 of the Act, this court is of the considered view that non-issuance of separate notice for every assessment years makes the assessment order vitiated. Hence, the orders of the assessment impugned in these writ petitions are liable to be quashed. Accordingly, the same are quashed. The respondent is directed to issue separate notice within a period of two weeks from the date of receipt of a copy of this order and on receipt of the same, the petitioner is directed to submit their explanation and documents, if any, within a period four weeks thereafter. After receipt of the said documents from the petitioner, the respondent is directed to consider the same, hear the petitioner and pass order within a period of four weeks thereafter. The writ petitions are disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed.