Dismissal for default in sales tax appeals should be exceptional; restoration on merits is preferred where justice so requires.

Dismissal of a sales tax appeal for default should be used sparingly and only in exceptional cases, especially where the appellate forum is the final fact-finding authority and the party had sought an adjournment before hearing. The court stated that, in the interests of justice, restoration and disposal on merits is ordinarily preferable to outright dismissal, and that a short adjournment with costs may be the more appropriate course. On the facts, the refusal to restore the appeal was unjustified, and the appeal was directed to be restored for decision on merits.

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Issues: Whether the Tribunal was justified in dismissing the sales tax appeal for default and in refusing restoration of the appeal, or whether the matter should have been restored and decided on merits.

Analysis: The petition arose out of an appeal under the sales tax law which had been dismissed for non-appearance and thereafter declined restoration. The Court held that dismissal in default is an exceptional course and should be exercised sparingly, not as a routine measure, particularly where the appellate forum is the final fact-finding authority and the party had taken steps before the hearing to seek adjournment. The Court also noted that, in the interests of justice, the appeal ought ordinarily to be heard on merits, and that a short adjournment on payment of costs was a more appropriate course than outright dismissal. The refusal to restore the appeal was therefore not justified on the facts.

Conclusion: The dismissal for default and the refusal to restore the appeal were unjustified; the petition succeeded and the appeal was directed to be restored for decision on merits.

Ratio Decidendi: Dismissal of an appeal for default should be resorted to only in exceptional cases, and where sufficient cause is shown or the interests of justice require, the appellate authority should prefer restoration and disposal on merits, with costs if necessary.

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