Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader (Tax), appearing on behalf of the respondents. 2. At this stage of the hearing of the Writ Petition, the learned Additional Government Pleader (Tax), appearing on behalf of the respondents had submitted that, if the petitioner has complied with all the requirements, as intimated by the Return Memo, dated 03.01.2011, issued by the first respondent, the appeal would be numbered and it would be heard on merits. 3. In view of such submission made by the learned Additional Government Pleader, appearing on behalf of the respondents, the first respondent is directed to number the appeal and hear the same, on merits, and pass appropriate orders thereon, if the petitioner had complied with all the requirements, as stated in the Return Memo, dated 03.01.2011, issued by the first respondent. This Writ Petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.