High Court Rajasthan High Court

Commercial Taxes Officer Sikar vs M/S Janpriya Cement Ltd on 21 October, 2010

Rajasthan High Court
Commercial Taxes Officer Sikar vs M/S Janpriya Cement Ltd on 21 October, 2010
    

 
 
 

 	        In the High Court of Judicature for Rajasthan 
				      Jaipur Bench 
					      **

Civil Misc. Restoration Appl. No.171/2010
in Company Petition No.02576/2003
Commercial Taxes Officer, Sikar Versus
M/s Jan Priya Cements Neem Ka Thana.

		              Date of Order     :::        21/10/2010

		             Hon'ble Mr. Justice Ajay Rastogi 
		     
Mr. Achintya Kaushik for Mr. RB Mathur, for applicant

Co. Petition-02576/2003 was dismissed vide order dt.13/05/2010 for non-prosecution since defects pointed out by the Registry way back in September, 2003 have not been removed against which instant application seeking restoration.

It is relevant to observe that Company petition was filed on behalf of Commercial Taxes Officer, Sikar on 01/09/2003 and the Registry pointed out four defects. No one at any point of time has taken care of to remove these defects and after seven years, when the matter came up before this Court on 13/05/2010, no one appeared on behalf of petitioner and defects pointed out by the Registry in the year 2003 were also not removed, it appeared that petitioner was not interested to prosecute the matter; as such the company petition was dismissed for non-prosecution.

In ordinary course, the delay is to be condoned in removing the defects but in the facts of the instant case, petitioner has not taken care of to look into the defects for last seven years and even in the present application seeking restoration, no justification has been furnished for non-removal of defects despite seven years having rolled by; on the contrary, it has been averred in para 2 of instant application that the Counsel engaged on behalf of the petitioner-Department had not informed – in absence whereof, it could not have been removed. It cannot be considered to be reasonable justification and that part, there is no document placed on record as to why the Officer-Incharge has not be contacted the Office of the Counsel engaged earlier. This Court is not satisfied with the explanation furnished and the application seeking restoration deserves rejection.

Consequently, restoration application is hereby dismissed. A copy of this order be sent to the Commissioner, Commercial Taxes Department Rajasthan for necessary action being taken against defaulting Officer-In-charge in accordance with law.

(Ajay Rastogi), J.

K.Khatri/p2/
171RstorMscAppl2010Oct21Ds.do