The court highlighted the necessity for prompt actions by authorities in processing tax representation requests.

JUDGMENT

The relief sought for by the petitioners in both the writ petitions is for a direction to the 2^nd respondent to revise the assessment of tax of their shop rooms (Room No.111 in respect of the petitioner in W.P.(C)No.31446 of 2022 & Room No.112 in respect of the petitioner in W.P.(C)No.31627 of 2022) excluding the tax levied for common area including cellar. Exts.P3 and P4 are the representations preferred by the petitioners in W.P.(C)No.31627 of 2022 & W.P.(C)No.31446 of 2022 respectively, in this regard, before the 2^nd respondent and the petitioners seek for an expeditious disposal of the same.

2. The learned counsel appearing for the respondent Corporation did not object to the same.

Taking into consideration the above facts and circumstances, the above writ petitions are disposed of with a direction to the 2^nd respondent, to consider and pass orders on Exts.P3 and P4 representations preferred by the petitioners in W.P.(C)No.31627 of 2022 & W.P.(C)No.31446 of 2022 respectively, in accordance with law, after affording an opportunity of being heard to the petitioners, within an outer limit of six weeks from the date of receipt of a copy of this judgment.

Sd/-