1995 (2) TMI 422 - AT - VAT and Sales Tax

Summary

Issues: Application for restoration of Revision Case dismissed for default.

The judgment pertains to an application under section 8 of the West Bengal Taxation Tribunal Act, 1987, which is a substitute for a writ petition under article 226/227 of the Constitution of India. The matter falls within the exclusive jurisdiction of the West Bengal Taxation Tribunal, barring the jurisdiction of the High Court. The applicant sought restoration of Revision Case No. 283/88-89, which was dismissed for default due to non-appearance. The application for restoration was filed more than three months after the dismissal, leading to its rejection by the Tribunal. The applicant contended that the Tribunal should have focused on the sufficiency of cause for non-appearance rather than the delay in filing the restoration petition. The Tribunal, however, found the delay unreasonable and dismissed the restoration application. The applicant's advocate argued that the word "afterwards" in the relevant provision allowed for restoration applications to be filed at any time, while the State Representative maintained that sufficiency of cause is a factual determination and should not be interfered with. The Tribunal held that sufficiency of cause for non-appearance is a question of fact, and the word "afterwards" does not permit indefinite delays in filing restoration applications. The Tribunal upheld the dismissal of the restoration application, emphasizing the need for a reasonable filing period based on the circumstances of each case. The judgment concluded by dismissing the application without costs, affirming the Tribunal's decision.