Pending representations must be decided promptly before recovery dispute proceeds further.

A writ petition challenging recovery proceedings and demand notices was disposed of without a merits determination, as the petitioner was directed to first pursue its pending representations before the assessing authority. The authority was ordered to decide those representations within fifteen days of production of a certified copy of the order, thereby requiring prompt administrative consideration before further dispute resolution.

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Issues: Whether the writ petition should be decided on merits or whether the petitioner should first pursue its pending representations before the assessing authority regarding the recovery proceedings and demand notices.

Outcome: The petition was disposed of with a direction to the assessing authority to decide the petitioner's pending representations within fifteen days after production of a certified copy of the order.

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