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OJMCA/113/2005 3/ 3 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
MISC.
CIVIL APPLICATION No. 113 of 2005
In
MISC.
CIVIL APPLICATION No. 107 of 2005
In
SALES TAX REFERENCE No. 3 of 1996
==============================================================
OIL
& NATURAL GAS COMMISSION - Applicant(s)
Versus
STATE
OF GUJARAT C/O COMMISSIONER OF SALES TAX - Respondent(s)
==============================================================
Appearance
:
MR
KH KAJI for
Applicant(s) : 1,
None for Respondent(s) :
1,
==================================================================
CORAM
:
HONOURABLE
MR.JUSTICE B.J.SHETHNA
and
HONOURABLE
MR.JUSTICE M.C.PATEL
Date
: 18/10/2005
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE B.J.SHETHNA)
Heard
learned counsel Mr.Kaji for the applicant.
Sales
Tax Reference No.3/96 was dismissed by this court by order dated
24.8.2005 (running page No.5) for the reasons stated in it. For
restoring the same, .M.C.A. No.107/05 was filed, which was placed on
Board before this court on 6.10.2005. Even in the said restoration
application, learned counsel for the applicant was absent, therefore,
it was dismissed. Once, the restoration application i.e. .M.C.A.
No.107/05 was dismissed, then separate Misc. Civil Application for
restoration of the M.C.A. No.107/05 was required to be filed, but
instead of it the present application is filed for restoration of the
Misc. Civil Application No.107/05 as well as Sales Tax Reference
No.3/96, which were dismissed for default on 6.10.2005 and 24.8.2005
respectively with a prayer to vacate the orders dated 6.10.2005 and
24.8.2005 in Misc. Civil Application No.107/05 and Sales Tax
Reference No.3/96 on file and notify it on Board for final disposal.
Question
of restoration of Sales Tax Reference No.3/96, which was dismissed on
24.8.2005 will arise only if M.C.A. No.107/05 for restoration of the
said Sales Tax Reference No.3/96 is restored to the file.
Therefore, at this stage, we have refrained ourselves from dealing
with the averments made in this application for restoration of main
Sales Tax Reference, though much could have been said about it.
As
stated earlier, present application is for restoration of both M.C.A.
No.107/05 and Sales Tax Reference No.3/96, therefore, only on this
ground it was required to be rejected. Treating the present Misc.
Application No.113/05 in above M.C.A. No.107/05 also we are of the
considered opinion that the ground made out in this application for
restoration of M.C.A. No.107/05 cannot be said to be just or proper
ground for restoring M.C.A. No.107/05.
It
was submitted by Mr.Kaji for the applicant that they received the
Board late in the evening, therefore, they were not aware about the
matter being listed on the Board cannot be accepted in view of the
averments made in this application itself. It is stated in the
application that the Clerk of the learned counsel came to know and
informed about it to the counsel, but by the time when the counsel
reached the court, the matter was already called out and dismissed
for default. This is nothing but an excuse for restoration.
In
view of the above, this application is dismissed.
(B.J.SHETHNA,
J.)
(M.C.PATEL,
J.)
pvv
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