Judgment :- 1. At this stage of the hearing of the writ petitions, the learned counsel appearing for the petitioner had submitted that it would suffice if the impugned orders of the first respondent, dated 6.12.2010, are set aside and if the matters are remitted back to the second respondent assessing authority, to consider all the issues based on the documents to be submitted by the petitioner and to pass orders thereon, afresh, within a specified time. 2. The learned Additional Government Pleader (Taxes) appearing for the respondents has no objection for this Court passing such an order. 3. Hence, the impugned orders of the first respondent, dated 6.12.2010, are set aside. It would be open to the petitioner to place all the relevant documents and to raise all the issues open to him, as per law, before the second respondent assessing authority, within fifteen days from the date of receipt of a copy of this order. On submission of the relevant documents, and on the raising of the objections by the petitioner, the second respondent shall consider the same and pass appropriate orders thereon, revising the earlier orders of assessment, in respect of the assessment years 2002-2003 and 2004-2005, on merits and in accordance with law, and in the light of the principles laid down by this Court in the decision in BHARAT OFFSET AND OTHERS Vs. TAMIL NADU TAXATION SPECIAL TRIBUNAL AND ANOTHER (2010) 34 VST 342 (MAD), within a period of four weeks thereafter. These writ petitions are ordered accordingly. No costs. Connected M.P.Nos.1 and 1 of 2011 are closed.