ORDER : 1. The impugned order is questioned only on the ground that the petitioner is a small time trader and had given detailed objections. The objections have not been considered in proper perspective and hence the petitioner firm has come forward with these writ petitions. 2. In fact, the authority has stated that the petitioner firm sought for clarification. However, he never sought for clarification. Secondly, the authority stated that the statement given before the inspecting officials will bind him. He further contended that in reply, he never stated any rulings and further submitted that the rulings cannot be accepted in the facts of the present case. He stated that the authorities cannot pass a routine order without considering the objections of the petitioner. 3. Whereas the learned Counsel appearing for the respondent categorically stated that once they admitted before the inspecting authority, they cannot go back on their words. It is usual practice for the traders to accept one thing and totally change before the authorities. 4. On a careful consideration of the order, this Court is of the view that the authorities should give reply in proper perspective and a personal hearing has also not given to the petitioner and as rightly pointed out in the reply that there has been no rulings or otherwise is referred. Therefore, the reference made in the order is not correct. In view of the same, the order passed by the respondent is set aside. Further, in order to show his bona fides, the petitioner has agreed to deposit 10% of the tax amount voluntarily. 5. Hence, the order passed by the respondent dated 30.11.2015 in both writ petitions are set aside and the matters are remanded back to the authority concerned and the authority shall give an opportunity of hearing to the petitioner within a period of four weeks from the date of receipt of a copy of this order. The authority will independently consider the objections of the petitioner and pass orders on merits and in accordance with law within a period of three months thereafter. 6. With the above direction, these Writ Petition stands disposed of. No costs. Consequently, the connected Miscellaneous petitions are closed.