Judgment 1. Heard the learned counsels appearing for both sides. 2. The learned counsel appearing for the petitioner had submitted that the respondent had issued a notice, dated 30.11.2011, asking the petitioner to file its objections, if any, on the proposal made in the said notice, within a period of fifteen days from the date of receipt of the said notice. The petitioner had sent its objections, dated 8.12.2011, to the notice, dated 30.11.2011, issued by the respondent. The objections filed by the petitioner had been received at the office of the respondent, on 12.12.2011. However, in the impugned order of the respondent, dated 22.12.2011, it has been stated that the petitioner had not filed any objections and therefore, the impugned order had been passed, asking the petitioner to pay a sum of Rs.2,86,075/-, as tax, and Rs.4,29,113/-, as penalty. As such, the impugned order of the respondent, dated 22.12.2011, has been passed by the respondent, without proper application of mind. Therefore, the said order is liable to be set aside. 3. The learned Government Advocate appearing for the respondent has not refuted the said submissions made by the learned counsel appearing for the petitioner. 4. In view of the above, the impugned order of the respondent, dated 22.12.2011, is set aside. The respondent is directed to consider the objections filed by the petitioner, on 8.12.2011, received in the office of the respondent, on 12.12.2011, and pass appropriate orders thereon, on merits and in accordance with law, as expeditiously as possible. The writ petition is disposed of, with the above direction. No costs. Connected M.P.Nos.1 and 2 of 2012 are closed.