Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate for Taxes, appearing for the respondent. 2. Though the prayer is for a larger relief, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice, if the respondent is directed to dispose of the representation, dated 31.10.2011, on merits and in accordance with law, within a specified period. 3. The learned Government Advocate appearing on behalf of the respondent, 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 respondent is directed to dispose of the representation, dated 31.10.2011, on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order. The petitioner is directed to furnish a copy of the representation, dated 31.10.2011, to the 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. Accordingly, the writ petition is disposed of, with the above directions. No costs. Consequently, connected miscellaneous petition is closed.