Fair hearing in statutory tax appeal restored where medical incapacity prevented the appellant from prosecuting the matter.

Where a litigant establishes medical incapacity and shows that hearing notices were issued while under treatment, disposal of a statutory tax appeal without an effective opportunity to appear may be interfered with. The court treated the denial of a fair hearing as sufficient cause to set aside the appellate order and restore the matter for fresh consideration on merits.

---

---

Issues: Whether the order disposing of the statutory tax appeal without effective hearing, when the appellant was stated to be under medical treatment and unable to prosecute the appeal, should be set aside and the appeal restored for fresh consideration.

Analysis: The appellant placed medical material to show that he was unwell and under treatment when the hearing notices were issued and served. The factual matrix indicated that he had been unable to appear before the first appellate authority. In those circumstances, the denial of an effective opportunity to prosecute the appeal warranted interference, and the matter required restoration for hearing on merits.

Conclusion: The impugned appellate order was set aside and quashed, and the appeal was restored for fresh hearing.

Ratio Decidendi: Where a litigant is shown to have been prevented by medical incapacity from prosecuting a statutory appeal, the order disposing of the appeal without effective hearing may be interfered with and the matter restored to secure a fair opportunity of hearing.

---