Judgment :- 1. At this stage of the hearing of the writ petition, the learned counsel appearing for the petitioner had submitted that it would suffice if the impugned order of the respondent, dated 13.12.2010, is set aside and if the petitioner is permitted to raise detailed objections to the notice, dated 14.10.2010, including the aspect relating to the jurisdiction of the respondent to levy the penalty, under Section 16(2) of the Tamil Nadu General Sales Tax, Act, 1959. 2. The learned Government Advocate appearing for the respondent has no objection for such an order being passed by this Court. 3. In such circumstances, the impugned order of the respondent, dated 13.12.2010, is set aside. The petitioner is permitted to raise detailed objections to the notice, dated 14.10.2010, issued by the respondent, within a period of fifteen days from the date of receipt of a copy of this order. On receipt of such objections, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a period of eight weeks, after giving him an opportunity of personal hearing to the authorised representative of the petitioner. The writ petition stands disposed of, accordingly. No costs. Connected M.P.No.1 of 2011 is closed.