JUDGMENT :

R. MAHADEVAN, J.

Prayer: Writ Appeals filed under Clause 15 of Letters Patent praying to set aside the orders dated 01.12.2023 passed by the learned Judge in W.P. Nos. 35066 and 35051 of 2022.

1. Both these appeals are filed by the Salem Urban Co-operative Bank Limited, Salem, aggrieved by the separate orders dated 01.12.2023 passed by the learned Judge in W.P. Nos. 35066 and 35051 of 2022.

2. The appellant has filed the aforesaid writ petitions challenging the orders dated 30.09.2022 passed by the second respondent refusing to entertain the appeals filed by them against the orders of assessment dated 26.03.2022 of the first respondent, for the assessment years 2019-2020 and 2018-2019 respectively.

3. According to the appellant, as against the orders of assessment dated 26.03.2022 passed by the first respondent for the assessment years in question, they have filed statutory appeals before the second respondent. While filing the appeals, the appellant could not remit the 20% of the amount towards pre-deposit along with the appeals, due to extreme financial hardship confronted by them and hence, they prayed the second respondent to adjudicate the appeals without the pre-deposit