RAMESH RANGANATHAN, J.

In this batch of writ petitions the petitioners seek to have the orders passed by the Appellate Deputy Commissioner rejecting their appeals, on the ground that that they had failed to comply with the statutory requirement of paying 12.5 per cent of the disputed tax while filing the appeal within the prescribed time, set aside and to direct him to admit their appeals, and decide the matter in accordance with law.

Before examining the contentions urged, it is necessary to briefly note the facts, to the extent relevant, in each of the writ petitions.

W.P. No. 18501 of 2010 :

For the assessment years 2004-05 to 2008-09, the second respondent completed assessment and, by order dated October 5, 2009, levied tax. For the assessment year 2004-05, the tax levied was Rs. 3,20,760. Aggrieved thereby, the petitioner carried the matter in appeal to the Appellate Deputy Commissioner (first respondent) who issued show-cause notice dated December 31, 2009 directing the petitioner to furnish proof of payment, of 12.5 per cent of the disputed tax, within seven days from the date of receipt of the notice. The petitioner claims that the notices were served on their authorized representative on February 4, 2010, they had filed a letter dated February 9, 2010 stating that they had paid 12.5 per cent of the disputed tax for the assessment years 2004-05 and 2005-06 vide cheque dated January 28, 2010, for the assessment years 2006-07 by cheque dated February 15, 2010, for the assessment year 2007-08 vide cheque dated February 7, 2010, and for the assessment year 2008-09 vide cheque dated February 2, 2010. The first respondent, however, rejected the appeal by order dated April 17, 2010, a copy of which the petitioner claims to have received only on June 2, 2010.

W.P. No. 27885 of 2010 :

The relief sought for in this writ petition is to declare the proceedings of the Appellate Deputy Commissioner dated June 23, 2010 and August 3, 2010, rejecting the appeals filed by the petitioner on May 14, 2010, as arbitrary and illegal; to direct the Appellate Deputy Commissioner to consider the petitioner's representation dated July 30, 2010 whereby proof of payment of 12.5 per cent. of the disputed tax was furnished; and for admission of the appeal, and its disposal on the merits.

The petitioner was assessed to tax, by assessment order dated March 29, 2010, for the year 2006-07 under the Central Sales Tax Act, for Rs. 47,08,526. Since they had been extended the benefit of tax deferment, the tax due was adjusted against the eligible amount as per their final eligibility certificate. Aggrieved thereby, the petitioner preferred an appeal to the Appellate Deputy Commissioner (second respondent) who issued notice dated May 25, 2010 calling upon them to furnish proof of payment of 12.5 per cent of the disputed tax (difference between the tax assessed and the tax admitted of Rs. 22,49,514), and to show cause within seven days. The petitioner submitted their reply thereto on May 28, 2010. Thereafter, by letter dated July 30, 2010, the petitioner forwarded a demand draft for Rs. 2,81,189 (D.D. No. 311028 dated July 30, 2010) towards 12.5 per cent of the disputed tax in the appeal filed before the Appellate Deputy Commissioner for the assessment year 2006-07. The Appellate Deputy Commissioner, in his proceedings dated August 3, 2010, observed that the appeal was already rejected on June 23, 2010 for failure to furnish proof of payment of 12.5 per cent of the disputed tax at the time of filing of the appeal and, even if the appellant made good the lapses pointed out in the show-cause notice for admission of the appeal subsequent to the rejection order, the same could not be considered. Aggrieved thereby the present writ petition.

W.P. No. 16179 of 2010.

The relief sought for in this writ petition is to declare the action of the first respondent in rejecting the appeal, for non-payment of 12.5 per cent of the disputed tax for maintenance of the appe