ORDER : Ramesh Kumar Datta, J. Heard learned counsels for the petitioners and learned counsels for the State in all the writ applications. 2. All the writ applications raise a common issue and have accordingly been heard together and are disposed of by this common order. 3. The only submission of learned counsels for the petitioners in the present batch of cases is that the notices initiating proceedings under Section 28(1) of the Bihar Value Added Tax Act, 2005 have been issued by the respondents in the month of May and June, 2015 and the same pertain to the period 2012-13 whereas under the first proviso to Sub-Section (1) of Section 28 of the Act, it is clearly provided that no proceedings for such assessment shall be initiated after the expiry of two years from the period for which it relates. Thus, any proceedings for the period 2012-13 could have been initiated only upto to 31st March, 2015 and not thereafter. It was for the said reason that these writ applications were separated from other long list of cases pertaining to brick kiln to enable learned counsels for the State to answer the issue as the legal position was not in dispute. In none of the cases any counter affidavit has been filed to show that the proceedings were initiated on or before 31.3.2015 and the stand taken by the petitioners is not disputed. 4. In the aforesaid circumstances, the proceedings are evidently without jurisdiction as they have been initiated after the period of two years from the period to which they relate, as provided in the first proviso to Section 28(1) of the Act. 5. All the writ applications are, accordingly, allowed and the notices initiating proceedings under Section 28(1) of the Act are quashed. All orders consequential to the initiation of proceedings shall also stand quashed.