https://www.taxtmi.com/caselaws?id=127969 Under rule 40 of the Bombay Sales Tax (Procedure) Rules, 1954, the appellate authority may dismiss an appeal or decide it ex parte when the appellant does not appear on the fixed or adjourned date. The Court held that this discretion will not be interfered with where multiple opportunities were already given and no adequate cause for a further adjournment is shown. It stressed that litigants must prosecute remedies diligently and that adjournments are not to be granted as a matter of course. The dismissal of the appeal was therefore upheld and no further adjournment was warranted. en-us Tue, 09 Feb 1960 00:00:00 +0530 Mon, 25 Mar 2013 12:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127969 Under rule 40 of the Bombay Sales Tax (Procedure) Rules, 1954, the appellate authority may dismiss an appeal or decide it ex parte when the appellant does not appear on the fixed or adjourned date. The Court held that this discretion will not be interfered with where multiple opportunities were already given and no adequate cause for a further adjournment is shown. It stressed that litigants must prosecute remedies diligently and that adjournments are not to be granted as a matter of course. The dismissal of the appeal was therefore upheld and no further adjournment was warranted. Case-Laws VAT and Sales Tax Tue, 09 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127969