JUDGMENT 1. At this stage of the hearing of the writ petitions, the learned counsel appearing for the petitioner had submitted that this Court, by its order, dated 21.9.2011, made in W.P.Nos.21017 and 21018 of 2011, had set aside the revised assessment orders passed by the respondent, on 29.7.2011, and had directed the respondent to issue a fresh pre- revision notice, to the petitioner, within a period of three weeks from the date of receipt of a copy of the said order. 2. It had also been directed that the petitioner shall file its objections, to the said notice, within a period of three weeks thereafter. It had been further stated that the petitioner was at liberty to pass final orders, within a period of four weeks, on receipt of the objections from the petitioner. However, the respondent had issued a notice, dated 7.10.2011, asking the petitioner to produce its accounts, along with the particulars called for in the notice, dated 31.1.2005, contrary to the order passed by this Court, on 21.9.2011. Thereafter, the respondent had passed the impugned orders, dated 1.12.2011, based on the reply filed by the petitioner. Thus, it is clear that the impugned orders passed by the respondent are contrary to the directions issued by this Court, on 21.9.2011, in W.P.Nos.21017 and 21018 of 2011. 3. The learned Government Advocate appearing for the respondent had not refuted the said submissions made by the learned counsel appearing for the petitioner. 4. In view of the above, the impugned orders of the respondent, dated 1.12.2011, are set aside. The petitioner shall issue pre-revision notices for the assessment years 20012002 and 2002-2003, to the petitioner, as per Section 7(2) of the Tamil Nadu Tax on Luxuries Act, 1981, within a period of fifteen days from the date of receipt of a copy of this order. On receipt of the notices, the petitioner shall file its objections, within a period of four weeks thereafter. On receipt of the objections to be filed by the petitioner, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a period of eight weeks from the date of receipt of such objections. The writ petitions are disposed of accordingly. No costs. Connected M.P.Nos.1 and 1 of 2012 are closed.