Restoration of appeal for unresolved office objections granted with a final chance to comply within a short time.

An appeal dismissed for failure to remove office objections despite earlier extensions was restored after the Court applied a liberal approach to restoration, while noting that repeated non-compliance could not be overlooked. The Court balanced the need to avoid prejudice in revenue matters against the delay caused by unresolved objections and concluded that restoration was justified. It granted a fresh, short period to comply with the office objections and treated that as the final opportunity, making restoration conditional on timely compliance.

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Issues: Whether the appeal, dismissed for non-removal of office objections despite prior extensions, should be restored.

Analysis: The application sought restoration after the appeal had been dismissed for failure to clear office objections within the time granted by earlier orders. The Court noted that repeated opportunities had been given, but the objections remained uncleared. While a liberal approach is ordinarily adopted in restoration matters, the Court emphasised that procedural laxity by officials cannot be ignored. Balancing the need to avoid prejudice to revenue matters against the consequences of repeated non-compliance, the Court held that restoration was warranted, but imposed a fresh short period for compliance with the office objections.

Conclusion: The restoration application was allowed and the appeal was restored, with a final opportunity to clear the office objections within the stipulated time.

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