2004 (5) TMI 557 - HC - VAT and Sales Tax

Court quashes dismissal orders, restores revisions, emphasizes importance of natural justice in tax proceedings.

The court allowed the writ petition, quashing the orders dismissing revision petitions for want of prosecution. The petitioner was directed to deposit Rs. ... - Issues:Challenge to orders dismissing revision petitions for want of prosecution and restoration of the same.Analysis:The petitioner challenged orders dismissing revision petitions for want of prosecution and subsequent failure to restore them. The court emphasized the importance of the right to be heard, stating that it is a valuable right for litigants to adjudicate their grievances in accordance with the law. Referring to a Supreme Court decision, the court highlighted that procedures should facilitate justice and not be used to penalize parties. The court stressed the need for a liberal approach in accepting causes for restoration to advance the cause of justice. Quoting the Supreme Court, the court emphasized the principle of natural justice that decisions should not be reached behind parties' backs, and they should have the opportunity to participate in proceedings affecting their lives and property.The court allowed the writ petition and quashed the orders dismissing the revision petitions. However, the court imposed a condition that the petitioner must deposit Rs. 5,000 for restoration of each of the six revisions, totaling Rs. 30,000. The court directed the petitioner to deposit the costs within a month with the Commissioner of Commercial Tax. The revisions were restored to the file and were to be heard finally by the Commissioner within six months from the date of deposit of costs, strictly in accordance with the law. The court clarified that it had not made any observations on the factual aspects of the matter, leaving the Commissioner to decide the revisions uninfluenced by the court's observations on merits. Certified copies of the judgment were to be provided within a week.