2013 (4) TMI 297

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..... pplication for restoration of appeal, without there being any provision for the same. In these circumstances, the petitioner cannot be shown any indulgence. Thus no case for interference in the matter - jurisdiction dismissed. - Writ Petition No.6185/2012 - - - Dated:- 24-1-2013 - Shri Shantanu Kemkar And Shri M. C. Garg, JJ. Shri P.M. Jain, learned counsel for the petitioner. ORDER .....

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..... before the MP Commercial Tax Appellate Board, Bhopal (for short, the Board). The Board vide order dated 16.04.2007 (Annexure P/3) dismissed the petitioner's appeal for non-appearance of the petitioner. The petitioner s application for restoration was barred by limitation and for that no sufficient reason was shown, as such the Board rejected the application for restoration vide order dated 30.03.2 .....

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..... restoration of which the prayer was already rejected. The said mercy application was rejected on 02.12.2011. Aggrieved this petition has been filed. 4. We find that the petitioner was negligently prosecuting the matter. He submitted the restoration application belatedly without showing sufficient cause and thereafter on dismissal of restoration application, again submitted an application for res .....

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