Statutory authority must decide pending representation on merits and in accordance with law when exercised under tax law.

A statutory authority must consider a pending representation and decide it on merits in accordance with law when its statutory power is invoked. The Madras HC noted that the petitioner's representation under the Tamil Nadu Value Added Tax Act had remained unattended, despite requiring consideration by the competent authority. It therefore directed the respondent to dispose of the representation within twelve weeks and pass a reasoned order on merits.

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Issues: Whether the respondent should be directed to consider and dispose of the petitioner's representation under Section 84 of the Tamil Nadu Value Added Tax Act.

Analysis: The representation remained unattended, although the dispute raised by the petitioner required consideration by the statutory authority. In the circumstances, the Court found it appropriate to require the respondent to exercise the statutory function and decide the request in accordance with law.

Conclusion: The respondent was directed to dispose of the representation on merits and in accordance with law within twelve weeks.

Final Conclusion: The writ petition was disposed of with a direction to the statutory authority to consider the petitioner's representation and pass an order in accordance with law.

Ratio Decidendi: A statutory authority must consider a pending representation and decide it on merits in accordance with law when called upon to exercise its statutory power.

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