2004 (5) TMI 557

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....to orders dated February 3, 2003 (annexure P 22), February 3, 2003 (annexure P 23), February 3, 2003 (annexure P 24), January 16, 2003 (annexure P 25), January 16, 2003 (annexure P 26), January 16, 2003 (annexure P 27) and July 21, 2003 bearing Nos. 487 and 489 (annexure P 34 and P 35) passed by the Commissioner, Commercial Tax, whereby the revision petitions, filed by the petitioner, arising out ....

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....ity in accepting the cause stated in the petition seeking restoration should be liberal. Its acceptance results in advancing cause of justice rather than to defeat. A right to be heard is one of the most valuable rights conferred upon the litigant (i.e., an aggrieved) to adjudicate their grievance in accordance with law on merits. Such right should always be preserved and made available to a litig....

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....ty of interpretation should therefore be guarded against (provided always that justice is done to both sides) lest the very means designed for the furtherance of justice be used to frustrate it. Our laws of procedure are grounded on a principle of natural justice which requires that men should not be condemned unheard, that decisions should not be reached behind their backs, that proceedings that ....

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....anuary 16, 2003 (annexure P 26), January 16, 2003 (annexure P 27) and July 21, 2003 bearing Nos. 487 and 489 (annexures P 34 and P 35) subject to condition that the petitioner will deposit Rs. 5,000 for restoration of each revision, i.e., in total six revisions. In all, therefore, the petitioner will be required to deposit a sum of Rs. 30,000 by way of costs as a pre-condition to get the hearing o....