Pending works contract tax representations must be considered on merits with a personal hearing and timely order.

Pending representations on the tax treatment of ongoing works contracts were treated as matters for the Commissioner of Commercial Taxes to examine, with the Court treating that office as the appropriate authority to address the grievance. The Court directed consideration of the representations on merits and in accordance with law, after giving the affected party an opportunity of personal hearing. The Commissioner was required to pass orders within four weeks.

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Issues: Whether the pending representations concerning the tax treatment of ongoing works contracts were required to be considered and decided by the Commissioner of Commercial Taxes.

Analysis: The representations remained pending, and the Court treated the Commissioner of Commercial Taxes as the appropriate authority to examine the grievance and pass orders. In view of the stand taken and the governmental clarification referred to in the order, the Court directed consideration of the representations on merits and in accordance with law within a fixed time, after granting an opportunity of personal hearing.

Conclusion: The Commissioner of Commercial Taxes was directed to consider the representations and pass orders on merits within four weeks.

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