2004 (1) TMI 668 - HC - VAT and Sales Tax

High Court overturns decisions, stresses fair hearing, emphasizes accessibility to justice.

The High Court allowed the appeal, setting aside the orders of the revisional authority and the single Judge. The Court criticized the technical and ... - Issues involved:- Appeal against order of assessment under Madhya Pradesh General Sales Tax Act, 1958- Dismissal of revision for want of prosecution- Application for restoration of revision under rule 79(4) of Madhya Pradesh Commercial Tax Rules, 1995- Writ petition under article 226/227 of the Constitution of India- Judicial review of the orders passed by revisional authority and single JudgeThe judgment involves an appeal against an order of assessment under the Madhya Pradesh General Sales Tax Act, 1958. The appellant, a registered dealer, had his revision dismissed for want of prosecution as both the appellant and counsel were absent during the hearing. Subsequently, the appellant filed an application for restoration of the revision under rule 79(4) of the Madhya Pradesh Commercial Tax Rules, 1995. The revisional authority dismissed the restoration application in a non-speaking order. The appellant then filed a writ petition under article 226/227 of the Constitution of India before a single Judge who upheld the dismissal of the restoration application, stating that the appellant failed to provide sufficient grounds for absence during the initial hearing. The single Judge also noted that no indulgence should be shown to the appellant.Upon appeal, the High Court found that both the revisional authority and the single Judge had taken a technical and strict view of the matter. The Court held that the strict rule of pleadings may not apply to proceedings before commercial tax authorities and that the appellant's right to a fair hearing had been violated. The Court observed that the dismissal of the revision without considering it on merits was unjust. Additionally, the Court criticized the closure of the doors of justice for the appellant at the initial stage. Consequently, the High Court set aside the orders of the single Judge and the revisional authority, restoring the appellant's revision to be heard and disposed of on merits promptly. The appellant was directed to appear before the revisional authority for further participation. The appeal was allowed with no order as to costs.In conclusion, the High Court's judgment addressed the issues of dismissal of the revision for want of prosecution, application for restoration under the relevant tax rules, and the subsequent writ petition under constitutional provisions. The Court emphasized the importance of a fair hearing and criticized the strict approach taken by the authorities. The judgment highlighted the need for justice to be accessible and for decisions to be made on merits rather than technicalities.