Judgment :- 1. This writ petition has been filed praying that this Court may be pleased to issue a Writ of Certiorari to call for and quash the impugned proceedings of the first respondent, dated 24.10.2011, assessing the petitioner under the Tamilnadu Value Added Tax Act, 2006, for the assessment year 2010-2011. 2. It has been submitted that the respondent had passed the impugned order proceeding on the footing that the petitioner had not submitted the necessary returns. However, from the records placed before this Court, it could be clearly seen that the petitioner had already submitted the returns, before the first respondent, which has also been acknowledged, by way of delivery notes. 3. It has also been submitted that the first respondent does not have the authority or the jurisdiction to pass the impugned order, as it is the second respondent who is the appropriate authority to pass the assessment order. Therefore, this Court may be pleased to set aside the impugned order passed by the first respondent and to direct the second respondent to issue a pre-assessment notice to the petitioner, under the Tamilnadu Value Added Tax Act, 2006, for the assessment year 2010-2011 and to pass an appropriate assesment order, based on the returns submitted by the petitioner, after giving an opportunity to the petitioner to submit its reply. 4. The learned counsel appearing on behalf of the respondents has no objection for this Court passing such an order. 5. In such circumstances, the impugned order of the first respondent, dated 24.10.2011, is set aside. The second respondent is directed to consider the returns filed by the petitioner for the assessment year 2010-2011 and to pass an appropriate order, under the relevant provisions of the Tamilnadu Value Added Tax Act, 2006, after giving an opportunity to the petitioner to file its reply, if any. Accordingly, the writ petition stands allowed, with the above directions. Consequently, connected miscellaneous petition is closed.