Court dismisses revision petition and pending applications due to lack of commitment and discrepancies.

The court dismissed the revision petition and any pending applications due to the petitioner's lack of commitment to pursue the case on its merits. The court found discrepancies in the petitioner's claims and actions, including belated and conflicting restoration applications. Despite the petitioner's argument of not receiving the dismissal order, the court relied on Commissioner's records indicating a lack of serious pursuit of the case. The history of prolonging litigation and failure to provide reliable evidence led to the rejection of the restoration request and the dismissal of the revision petition.

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Issues:
Challenge to order of revisional authority dismissing restoration application.

Analysis:
The petitioner, a dealer engaged in import and sale, challenged an order levying unpaid tax and penalty. Despite multiple notices and hearing dates, neither the dealer nor the representative appeared, leading to ex parte assessment. The dealer then filed a revision petition, but the revisional authority dismissed it for default due to consistent absence, believing the dealer was not interested in disposal. Subsequently, the dealer filed a restoration application, claiming unawareness of legal technicalities and reliance on the lawyer. The revisional authority dismissed this restoration application, citing receipt of the dismissal order in 2013 and deeming the application baseless after 8 years.

The petitioner's counsel argued that an application for restoration was made immediately after the dismissal, emphasizing a need for a merit examination. However, the Government Advocate opposed, stating no record of the alleged restoration application in 2014 exists, only acknowledging the belated application in 2021. The court found no reliable evidence of the 2014 restoration application, noting discrepancies in the petitioner's claims and actions. Despite the petitioner's assertion of not receiving the dismissal order, the Commissioner's records and assessment order contradicted, indicating lack of serious pursuit of the case on merits.

In conclusion, the court dismissed the revision petition, along with any pending applications, due to the petitioner's failure to demonstrate a genuine commitment to pursue the case on its merits. The belated and conflicting restoration applications, coupled with the petitioner's history of prolonging litigation, led to the rejection of the restoration request and the dismissal of the revision petition.

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