Judgment :- 1. Mr.K.Radhakrishnan, the learned Government Advocate, takes notice for the respondent. 2. The learned counsel appearing on behalf of the petitioner had submitted that it would suffice, if the respondent is directed to dispose of the rectification petitions, dated 12.2.2011, filed under Section 84 of the Tamil Nadu Value Added Tax, 2006, on merits and in accordance with law, within a specified period. 3. The learned Government Advocate appearing on behalf of the respondent, has no objection for such an order being passed by this Court. 4. In view of the submissions made by the learned counsels appearing on either side, the respondent is directed to dispose of the rectification petitions, dated 12.2.2011, filed under Section 84 of the Tamil Nadu Value Added Tax, 2006, on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order. The petitioner is directed to furnish copies of the rectification petitions, dated 12.2.2011, to the respondent, along with a copy of this order. However, it is made clear that this Court, by this order, has not expressed any opinion on the merits of the matter. 5. Accordingly, the writ petitions are disposed of, with the above directions. No costs.