WP(C) 1473/2009 BEFORE HON’BLE MR JUSTICE AMITAVA ROY Heard Mr Mannan, learned counsel for the petitioner .Also heard Mr D Saikia, le arned Standing Counsel, Finance and Taxation Department, Govt. of Assam for the Respondent Nos 1 and 3 and HK Barman, learned State Counsel for the Respondent Nos 2 and 4. The petitioner before this Court is an association of small tea growers having its registered office at Lahowal College Raod, P.O. Lahowal in the Distri ct of Dibrugarh. It is aggrieved by the impost(s) made under the Assam Taxation ( on Specified Lands ) Act, 1990 published in the issue dated 12.2.09 of the As sam Gazette whereby tax 1) on the sale price of green tea leaf 2) for encroachme nt of the government land in respect of tea made and 3) fine on the tea garden for encroachment of government land have been prescribed. Meanwhile, being aggrieved by the proposed exactions , various units of the petitioner association have submitted representation(s) before the Chief Minister of the State ventilating their grievances which are for the time being pending. Mr Mannan without prejudice to the stand taken by the petitioner in the instant petition on merits, has submitted that its grievance for the present wo uld stand redressed if this petition is closed with a direction to the State re spondents and /or the administrative authorities concerned to consider and dispo se of their representation(s) on the issue(s) within a fixed time frame. Mr Saikia has no objection to the mode of disposal as suggested. In the above view of the matter, without offering any observation on the merits of the cases of the parties, this proceeding is closed with a direction to the State respondents more particularly, the Commissioner and Secretary to th e Govt. of Assam, Finance and Taxation Department, Dispur and the Commissioner a nd Secretary to the Govt. of Assam, Revenue & Disaster Management Department, Di spur, to cause appropriate steps to be taken to ensure that the representation( s) as above are considered and disposed of on merits. Considering the nature of the grievance expressed by the petitioners, it is ordered that the exercise inte nded to be undertaken by this order, should be completed within a period of two (2) months from the date of receipt of the certified copy of this order. Having regard to the bearing of the decision on the representation(s) , it is provided that if the authority incharge of disposing of the representations deems it p roper , he would associate the petitioner or its members in the aforesaid proces s. The petition stands disposed in the above terms. No costs.