TURKHIYA CHEMICALS Vs. UPAYAKET WANIJYKAR, INDORE, M.P.

JUDGEMENT

(1.) THIS appeal under clause X of letters patent is directed against order dated September 18, 2003, passed by the learned single Judge, in appellant's Writ Petition No. 1121 of 2003.

(2.) FEW facts material for deciding said appeal are mentioned herein below :

(3.) AFTER having heard learned counsel for the parties and on perusal of record, we are of the considered opinion that too technical and strict view of the matter has been taken by concerned revisional authority as also by the learned single Judge. Strict rule of pleadings may not apply to proceedings pending before commercial tax authorities. A valuable right of hearing before passing any adverse order has been taken away from the appellant and yet liability has been fastened on it. Thus, looking to the matter from all angles we are of the considered opinion that impugned order passed by the learned single Judge as also that of the Deputy Commissioner, Commercial Tax, dated April 10, 2003 and order dated March 20, 2002, cannot be sustained in law. If appellant's revision was to be decided ex parte, then at least same should have been considered on merits. It is also to be noted that when appellant on coming to know of dismissal of his revision, applied for restoration of the same then lenient view of the matter should have been taken so as to meet the ends of justice. From the conduct and attitude of the authority concerned, it appears that doors of justice were closed for present appellant at the threshold itself which does not appear to be proper and reasonable to us.