Debangsu Basak, J. - (1.) Two writ petitions are taken up for analogous hearing, as they involve similar issues.
(2.) Both the writ petitions assail orders in original. There are two different orders in original. There are two different show-cause notices in the two proceedings.
(3.) Learned advocate for the petitioners submits that, both the impugned showcause notices were issued beyond the period of limitation prescribed. He submits that, in W.P. 9267(W) of 2018 (for the sake of convenience hereinafter referred to as the first writ petition), the revenue has a claim in respect of a period from October 2010 to March, 2011. For the subsequent period of time shown in the show-cause notice the revenue has no claim. So far as the other writ petition being W.P. 9270(W) of 2018 (hereinafter referred to as the second writ petition for the sake of convenience) he submits that, the period involved is 2010 to 2013.;