(1.) HEARD.
(2.) THIS petition relates to an order passed by Board of Revenue in Restoration Case No. 1400/1/09, whereby the Restoration Application preferred by the petitioners has been rejected on date 8.12.2009.
(3.) IT is a cardinal principle of law that Courts and Tribunals should hear the merits of the matter and should not refuse hearing on technical ground and since the petitioners had made out a good cause seeking Restoration of Application/Revision/Appeal, it was not justified for the Board of Revenue to reject the same on the ground that the Board has heard some other cases on that day. IT was necessary for the Board of Revenue to have considered the "cause" assigned by the petitioner and the inability of either the petitioner or his learned counsel for not attending the Courts/Tribunal on a particular date and not the fact of functioning of the Board inspite of Heavy Rains.