Restoration of dismissed appeals treated as chamber orders, with earlier restoration orders set aside and further consideration kept open.

Restoration of dismissed appeals was sought after non-compliance with procedural rules, but objections to the earlier applications led the Court to set aside the Prothonotary and Senior Master's restoration orders. The Revenue's notices of motion were treated as chamber orders seeking restoration of the appeals to the file for consideration on merits. On the peculiar facts, the Court held that a separate application was not warranted and directed exchange of affidavits before the matter was listed again. The question of restoration was therefore left open for further consideration on the next date.

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Issues: Whether the restoration orders passed by the Prothonotary and Senior Master should be set aside and the Revenue's motions treated as chamber orders for restoration of the dismissed appeals, and whether a separate application was necessary.

Analysis: The Appeals had earlier been dismissed for non-compliance with procedural rules and were later sought to be restored by applications placed before the Prothonotary and Senior Master. In view of the objections raised, the Court found it appropriate to set aside those restoration orders and to treat the Revenue's notices of motion as chamber orders seeking restoration of the Appeals to the file for consideration on merits. Given the peculiar facts, the Court also held that a separate application was not warranted and directed exchange of affidavits before the matter was listed again.

Conclusion: The restoration orders were set aside, the Revenue's motions were treated as chamber orders, and the question of restoration of the dismissed Appeals was kept for further consideration on the next date.

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