(Prayer in W.P.NO.36497 OF 2006 : Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records of the Respondent in his Proceedings in CST/33533/1999-2000 dated 24.07.2006 and quash the same.

W.P.NO.36865 OF 2006 : Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records of the Respondent in his Proceedings in CST/33533/2000-01 dated 24.07.2006 and quash the same.

W.P.NO.36866 OF 2006 : Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records of the Respondent in his Proceedings in TNGST/0640332/2000-01 dated 24.07.2006 and quash the same.)

1. The common issue that arises for consideration in these three Writ Petitions is whether the proceedings of the Respondent for revised assessment are barred by limitation.

2. The relevant facts relating to the assessment in the three cases are significant for the purpose of ascertaining the period of limitation. The relevant facts, in this