Judgment :- 1. Heard the learned counsel for the petitioner, as well as the learned counsel appearing for the respondent. 2. The main contention of the learned counsel for the petitioner is that the impugned assessment order, dated 31.05.2012, had been passed by the respondent, without issuing a prior notice to the petitioner, as per Rule 52 of the Tamil Nadu General Sales Tax Act, 1959. 3. The learned counsel appearing on behalf of the respondent, has not refuted the submissions made by the learned counsel for the petitioner. 4. In view of the above, the impugned assessment order of the respondent, dated 31.05.2012, is set aside. However, it is open to the respondent to issue a fresh notice to the petitioner, as per Rule 52 of the Tamil Nadu General Sales Tax Act, 1959 and thereafter, pass an assessment order, as per law, after receiving the objections, if any, from the petitioner and after giving the petitioner an opportunity of personal hearing. The respondent shall pass the assessment order, as directed by this Court, as expeditiously as possible. 5. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.