Reasoned administrative orders are mandatory, but writ relief may still be refused when the exemption claim is belated and unsupported.

An administrative order rejecting a sales tax exemption claim was liable to be set aside for want of reasons, because a public authority must pass a reasoned order to ensure fair procedure, natural justice and freedom from arbitrariness. The impugned order merely referred to the notification and did not explain the basis of rejection. However, discretionary relief was refused because the claim was raised belatedly, the exemption was confined to a specific period, and the record did not establish that the industrial unit had commenced commercial production when the application was considered. The order was therefore unspeaking, but no relief was granted on the facts.

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Issues: Whether the order rejecting the claim for sales tax exemption was liable to be quashed for absence of reasons, and whether any relief could still be granted on the facts.

Analysis: The order impugned was non-speaking and merely referred to the notification without assigning reasons. A public authority is required to pass a reasoned order, since reasons are the basis of fair procedure and guard against arbitrariness. The requirement to record reasons applies even in administrative matters unless expressly excluded, and it is part of natural justice and fair play in action. However, the claim was raised at a belated stage, the exemption was available only for a particular period, and the record did not establish that the industrial unit was in commercial production when the application was considered. In these circumstances, discretionary relief was not warranted.

Conclusion: The rejection order was found to be unspeaking and deficient in reasons, but the petitioners were not entitled to any relief on the facts.

Ratio Decidendi: An administrative or statutory order affecting rights must be supported by reasons, but writ relief may still be refused where the claim is belated and the factual foundation for the benefit is not established.

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