9911796707
TMI Blog1995 (2) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of the Act of 1987 read with article 323B of the Constitution. The subject-matter is within the exclusive jurisdiction of this Tribunal, to which the jurisdiction of High Court has been barred. Applicant is dissatisfied with the order dated October 25, 1994 passed by the learned Member of the West Bengal Commercial Taxes Tribunal rejecting the prayer for restoration of Revision Case No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the learned Tribunal is the proviso to regulation 12 of the West Bengal Commercial Taxes Tribunal Regulations, 1974, which is in the following terms: "Provided that where the petition has been dismissed for default or it has been heard, ex parte, the petitioner or the respondent appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance, when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er there was sufficient cause or not is a question of fact and it was decided by the learned Tribunal below and, therefore, we should not interfere with the impugned order. As regards sufficiency of the cause for non-appearance, we are of the opinion that it is a question of fact. As regards the interpretation of the word "afterwards", we are not ready to accept the contention of Mr. Mookerji th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts and circumstances of this case. Obviously, the learned Tribunal below was not satisfied that the period was reasonable and he has passed a very reasoned order. After considering all aspects of the matter, we do not find any reason in interfering with the impugned order dated October 25, 1994. Accordingly, the application is dismissed without any order for costs. Application dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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