Judgment :- 1. Heard the learned counsels appearing for the parties concerned. 2. The main contention of the learned counsel appearing for the petitioner is that the respondent had passed the impugned revision order, dated 13.6.2012, in respect of the assessment year 2009-2010, without passing an order, under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006. Therefore, the impugned revision order, dated 13.6.2012, passed by the respondent may be set aside. 3. The learned Government Advocate appearing for the respondent had not refuted the said submissions made by the learned counsel appearing for the petitioner. Hence, the impugned revision order, dated 13.6.2012, passed by the respondent, is set aside. 4. The learned counsel appearing for the petitioner had further submitted that, for the months of April and May of the year, 2009, the assessment orders are to be passed in the name of M/s.Keshav Chairs Pvt. Ltd. For the subsequent period, the assessment orders are to be passed in the name of M/s.Kalpana Furniture Products (Pvt) Ltd, since, the registered office of M/s.Kalpana Furniture Products (Pvt) Ltd,which is a private limited company, formed in view of the merger of M/s.KeshavChairs Pvt. Ltd. and M/s.Kalpana Furniture. Further, as the registered office of M/s.Keshav Chairs Pvt. Ltd., and M/s.Kalpana Furniture Products (Pvt) Ltd., are coming under the jurisdiction of Koyambedu Assessment Circle, the respondent may be directed to pass the order, under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006, for the year 20092010, before the revision orders are passed, if any. 5. In view of the said submissions made by the learned counsels appearing for the petitioner, it is open to the respondent to pass an order, under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006, in the name of M/s.Kalpana Furniture Products (Pvt) Ltd, for the entire assessment year 2009-2010, in accordance with the provisions of the Tamil Nadu Value Added Tax Act, 2006. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2012 is closed.