JUDGMENT :- 1. Since, the issues involved in all the writ petitions are similar in nature, they have been taken up together and a common order is being passed. 2. The main contention of the learned senior counsel appearing on behalf of the petitioners is that the second respondent had passed the impugned orders, dated 7.12.2007, and 13.1.2004, under Section 31 of the Tamil Nadu General Sales Tax Act, 1959, dismissing the appeals filed by the petitioners, without granting an opportunity of personal hearing to them. Even though the petitioners had good reasons for the alleged delay caused in the filing of the appeals, the second respondent had dismissed the appeals without considering the contentions raised on behalf of the petitioners. Therefore, the learned senior counsel appearing on behalf of the petitioners had submitted that the impugned orders passed by the second respondent may be set aside and the second respondent may be directed to pass orders, afresh, considering the contentions raised on behalf of the petitioners, and after giving an opportunity of personal hearing to the petitioners to explain, specifically, the reasons for the filing of the appeals, belatedly. 3. The Special Government Pleader (Taxes), appearing on behalf of the respondents, has no objection for this Court passing such an order. 4. In such circumstances, the impugned orders of the second respondent are set aside and the matters are remitted back to the second respondent to pass appropriate orders, on merits and in accordance with law, considering the explanation submitted by the petitioners for the alleged delay in filing the appeals and by giving an opportunity of personal hearing to the petitioners. The second respondent shall pass such orders, as directed by this Court, as expeditiously as possible. However, it is made clear that this Court has not expressed any opinion on the merits of the matters. These writ petitions are ordered accordingly. No costs. Connected M.P.Nos.1 of 2008 are closed.