ORDER A.N. Venugopala Gowda, J.— The petitioner in W.P. 2304-2313/2009 is a dealer registered under the Karnataka Value Added Tax Act, 2003 (for short 'the Act') and is borne on the files of the 1st respondent, who is the assessing authority of the petitioner. The petitioner is engaged In the business of manufacture, assembling, supply and sale of electrical tools and fittings and its purchases are both local and Inter state. The petitioner has filed its monthly returns before the 1st respondent. The petitioner has filed these writ petitions aggrieved by the Order No. ACCT: Audit:21:AV/INS:52/07-08 dated 30.8.2008 (Annexure A) and Order No. ACCT: Audit:21:AV/INS:52/07-08 30.8.2008 (Annexure B) dated 30.8.2008 passed by the Joint Commissioner of Commercial Taxes. 2. The petitioner in W.P. 12649-12652/2009 is a dealer in cement registered under the Act with TIN-29460140409 end the 1st respondent is the assessing authority of the petitioner. Aggrieved by the order dated 9.4.2009 (Annexure 5), the recovery notice bearing No. 342/08-09 dated 5.12.2008 (Annexure C) and the notice of attachment bearing No. 513/08-09 dated 27.1.2009 (Annexure C1), these writ petitions have been filed with a prayer to set aside the same and to direct the authority to rehear the petitioner by giving reasonable opportunity of hearing and by following the principles of natural justice. 3. Respondents were notified of these writ petitions through the learned High Court Government Pleader. Statement of objections to the writ petitions have not been filed. 4. Learned counsel for the petitioners submitted that the matters are clearly covered by an order dated 26 3.2009 passed in W.P. 1013/2006 and connected matters and these writ petitions may be disposed of in terms of the said order. 5. Sri Sathyanarayana Singh, learned High Court Government Pleader after perusing the said order dated 26.3.2009 submitted that, the request of the learned counsel for the petitioners to dispose of these writ petitions in terms of the said order passed in W.P. 10135/2006 and connected matters may be accepted and these writ petitions may be disposed of accordingly. 6. 5. Sri Sathyanarayana Singh, learned High Court Government Pleader after perusing the said order dated 26.3.2009 submitted that, the request of the learned counsel for the petitioners to dispose of these writ petitions in terms of the said order passed in W.P. 10135/2006 and connected matters may be accepted and these writ petitions may be disposed of accordingly. 6. In view of the submissions made by the learned counsel appearing on both sides, It Is ordered that these writ petitions shall stand allowed in terms of the order passed on 26.3.2009 in W.P. 10135/2006 and connected matters and the petitioners are permitted to avail the statutory remedies only Insofar as levy of penalty of levy under Section 72(2) of the Act is concerned. The penalty part of the impugned orders are concerned, they stand quashed by issue of a writ of certiorari and the levy of penalty can be taken as proposition and the petitioners are permitted to file their objections within six weeks from today before the assessing authority. 7. Rule is issued to the limited extent as above and the writ petitions shall stand allowed In part and to the aforesaid extent. No costs.