Judgment 1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondents. 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner has submitted that it would suffice, if the first respondent is directed to consider the representation of the petitioner, dated 05.12.2011, on merits, in view of the circular, in MM2/8697/2007, dated 03.10.2007, issued by the Commissioner of Commercial Taxes, Chennai, within a specified period. 3. The learned Government Advocate appearing on behalf of the respondents has no objection for such an order being passed by this Court. 4. In view of the submissions made by the learned counsels appearing on either side, the first respondent is directed to consider the representation of the petitioner, dated 05.12.2011, praying for refund/set off of entry tax, paid by the petitioner, during the period between March 2002 to July 2006,on merits and in accordance with law, in view of the Circular, in MM2/8697/2007, dated 03.10.2007, received from the Commissioner of Commercial Taxes, Chennai, within a period of2 weeks from the date of receipt of a copy of this order. The petitioner is directed to furnish a copy of the representation, dated 05.12.2011, to the first respondent, along with a copy of this order. However, it is made clear that this Court, by this order, has not expressed any opinion on the merits of the matter. The writ petition is disposed of accordingly. No costs.