Mr. V. Ramasubramanian, J.

All these petitions are by an auction purchaser, seeking a review of common order passed by the Honourable Division Bench on 04.07.2014 in a batch of six writ appeals and eleven writ petitions taken up together for disposal.

2. Heard Mr.G.R.Swaminathan, learned counsel appearing for the review applicants, Mr.Raja Karthikeyan, learned Additional Government Pleader(Taxes) appearing for the official respondents and Mr.K.Govindarajan, learned Counsel appearing for the assessee Company which is a contesting respondent.

3. The first respondent in all these review petitions was an assessee at the hands of the Joint Commissioner of Commercial Taxes, Madurai, who is the second respondent herein. They were granted the benefit of interest free Sales Tax Deferral Scheme, for a period of nine years from 29.05.1994 to 28.05.2003.

4. Even before the entire duration of the Deferral Scheme was over, the Department claimed that the assessee became ineligible and that therefore they must pay arrears of Sales Tax of Rs.45,67,264/-. Accordingly, revenue recovery proceedings were initiated and a notice was issued on 30.07.2004. The notice was challenged by the assessee in W