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 authoriz