(1.) Petitioner has already made representations for the redressal of her grievance to the Excise & Taxation Commissioner, Himachal Pradesh on 26th March, 1997 and 1st April, 1997. However, the same have been rejected by the competent authority vide Annexure A-5, dated 13th June, 1997 without a speaking order. It is settled law by now that the orders/decision by the administrative/executive authority/quasi judicial authority must be speaking/reasoned.
(2.) Their lordships of the Hon'ble Supreme Court in Assistant Commissioner, Commercial Tax Department, Works Contract and Leasing, Kota versus Shukla and Brothers, (2010) 4 SCC 785 have held as under:
(3.) Accordingly, the petition is partly allowed. Annexure A-5, dated 13th June, 1997 is quashed and set aside. Consequently, there shall be a direction to the second respondent to decide the representations made by the petitioner afresh by passing a speaking order within a period of two months from the date of production of a certified copy of this judgment by the petitioner. No costs.