ORDER ASHOK B. HINCHIGERI :- Sri K. M. Shivayogiswamy, the learned Government Pleader is directed to take notice for the respondents. The petitioner has raised the challenge to the reassessment orders, dated September 13, 2010 (annexures F, G, H and M) and the consequential demand notices, dated September 15, 2010 (annexures J, K, L, N-N8). Sri Atul K. Alur, the learned counsel for the petitioner, submits that respondent No. 3 issued the notices dated August 26, 2010 calling upon the petitioner to produce the statutory forms, acknowledgement copy for having filed the "C" forms, objections, within seven days from the date of the receipt of the said notice. He submits that the notices were served on the petitioner on September 3, 2010. It was thus open to the petitioner to file its reply/objections any time within September 10, 2010. September 10, 2010 was a public holiday on account of Ramzan, September 11, 2010 was a second Saturday and September 12, 2010 was also a holiday being Sunday. Thus, it was open to the petitioner to file its objections on the next working day, that is, on September 13, 2010. When the petitioner's representative went to the third respondent's office to file the objections, the objections were not received; on the other hand, the third respondent gave the reassessment orders. Sri K. M. Shivayogiswamy, the learned Government Pleader appearing of behalf of the respondents submits that it is open to the petitioner to make the rectification application to have its C forms and the acknowledgement forms considered. The reassessment orders and the consequential demand notices are liable to be quashed on the short ground of the violation of the principles of natural justice. Having given seven days' time to the petitioner's side to file its objections/reply, fair play and reasonableness require the third respondent to wait till the expiry of the seventh day and thereafter pass the orders. If the objections were filed within seven days, it was incumbent upon him to consider and thereafter pass the orders on the expiry of the seventh day. Even if no objections are received, it is still open to the third respondent to proceed further in the matter. If the objections were filed within seven days, it was incumbent upon him to consider and thereafter pass the orders on the expiry of the seventh day. Even if no objections are received, it is still open to the third respondent to proceed further in the matter. In the instant case, 7th, 8th and 9th days (September 10, 2010, September 11, 2010 and September 12, 2010) being holidays, the third respondent ought to have received the objections sought to be received on the next working day, considered them and thereafter proceeded to pass the orders. As these things have not been done, the impugned reassessment orders and the consequential demand notices are liable to be quashed and accordingly they are quashed. The petitioner is directed to file its reply/objections within two days from today. The third respondent shall consider the petitioner's anticipated reply/objections and pass the appropriate orders thereon. Needless to observe that no opinion whatsoever is expressed on the petitioner's tax liability. These petitions are accordingly allowed. No order as to costs.