9911796707
TMI Blog1959 (8) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... l, and they were registered as Appeals Nos. 1083 and 1084 of 1957. Notice for the hearing of the appeals was served on the petitioner in accordance with Form No. XXV (prescribed under Rule 58 of the Orissa Sales Tax Rules, 1947). The material portion of the notice is as follows: "The above-noted appeal before the Tribunal against the order dated 20th May, 1954, of the A.C.S.T. Sambalpur in Case No. AA-657 of 1952 stands posted for hearing on 22nd April, 1958, at 10 A.M. in the Office of the Tribunal, at Cuttack Secretariat premises, Please take notice that if you do not appear on the above date or by any other day to which the hearing may be adjourned either in person or by authorised agent, with relevant records, documents, etc. on which y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on ex parte: 60.. Hearing in the absence of Parties.-(1) If, on the date fixed for hearing or on any other date to which the hearing may be adjourned the appellant or applicant does not appear either in person or by an agent when the appeal or application for reference is called for hearing the Tribunal may dismiss the appeal or application or may decide it on merits, after hearing the respondent or opponent or his agent, if present. (2) If on the date fixed for hearing or on any other date to which the hearing may be adjourned, the respondent or opponent does not appear either in person or by his agent when the appeal or application for reference is called for hearing, the Tribunal may decide the same on merits, after hearing the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex Parte he was mislead into thinking that in any case the Tribunal would consider the judgments of the two lower authorities and give reasons for its decision. He could not possibly anticipate that the appeals would be dismissed for default. Hence the petitioner appears to have been prejudiced by the order passed by the Tribunal. But there is no invalidity or defect in the notice which has been issued in Form XXV which is in conformity with rule 58. The application must be allowed on the simple point that once the Tribunal informs a party that his appeal will be disposed of on merits even if he fails to appear, it cannot dismiss the appeal for default, thereby causing him serious prejudice. 8.. The application is therefore allowed, the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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