ORDER : VRS, J. The petitioner has come up with these writ petitions challenging an order passed by the Deputy Commissioner as against which a statutory appeal would lie to the VAT Tribunal. The writ petitions were filed by the petitioner on 12.06.2017. Since the writ petitions could not be taken up for admission, and even the time limit for filing the appeal was running out, the petitioner has also preferred statutory appeals. But there was a delay of about 58 days in filing the statutory appeals. The statutory appeals were filed on 28.07.2017. 2. In view of the fact that the writ petitions were filed on 12.06.2017, the Tribunal shall take a lenient view in the matter of condonation of delay and endeavour to take up the appeals for disposal on merits. With the above directions, the writ petitions are closed leaving all the issues to be agitated before the Tribunal on merits.