Judgment :- 1 .Mr.S.Kanmani Annamalai, learned Government Advocate (Tax), takes notice for the respondents. 2. The learned counsel appearing on behalf of the petitioner had submitted that it would suffice, if the first respondent is directed to dispose of the petition filed by the petitioner under Section 16-D of the Tamil Nadu General Sales Tax Act, 1959, for the assessment year 1995-1996, under the Central Sales Tax Act, 1956, dated 31.10.2011, on merits and in accordance with law, within a specified period. 3. The learned Government Advocate appearing on behalf of the respondents, has no objection for such an order being passed by this Court. 4. In view of the submissions made by the learned counsels appearing on either side, the first respondent is directed to dispose of the petition filed by the petitioner, under Section 16-D of the Tamil Nadu General Sales Tax Act, 1959, for the assessment year 1995-1996, under the Central Sales Tax Act, 1956, dated 31.10.2011, on merits and in accordance with law, as expeditiously as possible, not later than three months from the date of receipt of a copy of this order. The petitioner is directed to furnish a copy of the petition filed by the petitioner, under Section 16-D of the Tamil Nadu General Sales Tax Act, 1959, for the assessment year 1995-1996, dated 31.10.2011, to the first respondent, along with a copy of this order. However, it is made clear that this Court, by this order, has not expressed any opinion on the merits of the matter. 5. Accordingly, the writ petition is disposed of, with the above directions. No costs.