Procedural fairness: administrative authorities must hear petitioner and permit additional documents before deciding incentive-extension representation.

Petition seeking extension of tourism incentive entitlement periods must be considered as an administrative policy matter requiring inter-departmental consultation; authorities are directed to decide the pending representation after necessary consultations. Procedural fairness requires that the petitioner be granted an opportunity to be heard and permitted to file additional documents before a final decision is taken. The court did not adjudicate entitlement merits or awards; it limited relief to a direction for prompt reconsideration and specified that the representation be decided expeditiously, preferably within two months of receipt of the order.

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Issues: Whether the Respondents are required to consider and decide the Petitioner's representation dated 11 January 2024 (seeking extension of incentive entitlement periods and related reliefs) and, if so, whether the Petitioner must be granted an opportunity of hearing and be permitted to file further documents before a decision is taken.

Analysis: The matter involves grant or extension of policy benefits under tourism incentive certificates and requires inter-departmental consideration involving the Department of Tourism/Ministry of Tourism and the Ministry of Finance. Given the nature of the relief sought, a policy decision is appropriate and administrative authorities are best placed to take a considered view after necessary consultations. Procedural fairness requires that the Petitioner be given an opportunity to be heard and to file any additional documents relevant to the representation before a final administrative decision is taken. The Court has not adjudicated the merits of the claimed entitlement to incentives or refunds; instead it has directed the concerned authorities to decide the pending representation in accordance with law and after hearing the Petitioner.

Conclusion: The Respondents are directed to consider and decide the Petitioner's representation dated 11 January 2024 as expeditiously as possible, preferably within two months from receipt of the order, and to grant the Petitioner an opportunity of being heard and to permit filing of further documents prior to taking the decision; the petition is disposed of in these terms.

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