BELPAHAR REFRACTORIES LTD Vs. STATE OF ORISSA

JUDGEMENT

(1.) THE following questions have been referred to this court under section 24 (1) of the Orissa Sales Tax Act :-

(2.) THE first question is covered by our decision in S. J. C. Nos. 113 of 1965 and O. J. C. No. 452 of 1969 disposed of on 3rd March, 1970 (Since reported as Belpahar Refractories Ltd. v. State of Orissa and Another [1970] 26 S. T. C. 567 ). On the analysis made in those cases our answer to this question would be in the negative.

(3.) WE would now proceed to answer this question. The view taken by the Tribunal that the delay in filing the appeal can be condoned without giving notice to the respondent (dealer) is wholly indefensible. It is abhorrent to the principles of natural justice. Once the appeal is barred by time, a right accrued in favour of the dealer. Such a right cannot be affected without giving him a reasonable opportunity to oppose the prayer for condonation. We would accordingly answer question (2) (a) by saying that the delay in filing the appeal cannot be condoned without giving notice to the respondent. It follows, as a logical corollary, that since the delay was condoned without giving the respondent an opportunity of being heard, he can re-agitate the matter after appearance, and ask the Tribunal to get its order reversed after hearing both parties. Question (2) (b) is accordingly answered in the affirmative.