Judgment :- 1. Heard Mr.A.Thiagarajan, learned counsel appearing for the petitioner and Mr.A.R.Jaya Prathap, learned Government Advocate (Tax) appearing for the respondent. 2. The main ground raised by the learned counsel appearing on behalf of the petitioner is that the impugned order passed by the respondent, on 03.09.2009, had been passed without issuing a pre-revision notice to the petitioner. He had further submitted that the respondent does not have the authority or power to pass the impugned order, revising the earlier order of assessment made on 23.09.2004, for the assessment year 20032004, as it is beyond the limitation prescribed under Section 55of the Tamil Nadu General Sales Tax Act, 1959. Therefore, the impugned order of the respondent is liable to be set-aside. 3. Per contra, learned counsel appearing on behalf of the respondent had admitted that the impugned order, dated 03.09.2009, had been issued by the respondent without issuing a proper notice to the petitioner, under Section 55 of the Tamil Nadu General Sales Tax Act, 1959. In such circumstances, the impugned order of the respondent, dated 03.09.2009, is set-aside. The respondent may issue a fresh notice to the petitioner, as per the relevant provision of the Tamil Nadu General Sales Tax Act, 1959, if so advised, to revise the assessment order, dated, 23.09.2004, in respect of the assessment year 2003-2004. On the respondent issuing such notice, the petitioner shall file its objections raising all the grounds available to it, as per law, including the ground relating to the aspect of limitation. On the petitioner filing the objections, the respondent shall consider the same and pass appropriate orders thereon, on merits, and in accordance with law, considering the objections raised by the petitioner. 4. The writ petition is ordered accordingly. No costs. Consequently, connected M.P.No.1 of 2012 is closed.