Judgment 1. By consent, the main Writ Petitions are taken up for final disposal at the time of admission itself. 2. Heard, Mr. D. Vijayakumar, learned counsel appearing for the petitioner and also Mr. Kanmani Annamalai, learned Additional Government Pleader, who has taken notice on behalf of the respondent. 3. The petitioner has come up with these Writ Petitions challenging the impugned orders in respect of the assessment years 2010- 2011 and 2009-2010 dated 27.2.2014. 4. The learned counsel for the petitioner submitted that the exemption claimed by the petitioner has been rejected only on account of the defect found in “C” Form. The learned counsel for the petitioner further submitted that before passing the impugned orders, the respondent ought to have given an opportunity to the petitioner to rectify the mistake crept in “C” Form. According to the learned counsel, without giving such an opportunity to the petitioner, the respondent has straightaway passed the impugned orders. He would further add that the respondent has violated the principles of natural justice and, therefore, according to the learned counsel, the impugned orders are per se illegal and non est in the eye of law. 5. The learned Additional Government Pleader appearing for the respondent submitted that the since an opportunity was not sought for by the petitioner to rectify the mistake crept in “C” Form, the same has not been given to the petitioner. 6. I have considered the above submissions. 7. A cursory reading of the impugned orders will denote that though the defect has been noticed by the respondent, the respondent has straightaway passed the impugned orders, without giving an opportunity to the petitioner to rectify such mistakes. The respondent ought to have given an opportunity to the petitioner to rectify the mistakes. Therefore, I am of the view that the principles of natural justice has been violated in the present case. But at the same time, the petitioner should also have sought for personal hearing. Therefore, this Court is inclined to set aside the impugned orders on condition that the petitioner, in order to show his bonofide, deposits 10% of the tax amount for each assessment before the respondent, within a period of four weeks from the date of receipt of a copy of this order. Therefore, this Court is inclined to set aside the impugned orders on condition that the petitioner, in order to show his bonofide, deposits 10% of the tax amount for each assessment before the respondent, within a period of four weeks from the date of receipt of a copy of this order. After receipt of such deposit, the respondent is directed to issue notice to the petitioner calling upon the petitioner to rectify the mistake crept in “C” Form. The petitioner is also at liberty to submit objections with regard to the mistakes crept in “C” Form along with relevant documents. With the above observation and direction, the writ petitions are allowed. Consequently, connected Miscellaneous Petitions are closed. No costs.