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TMI Blog2015 (6) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... revented the Petitioner from ensuring appropriate representation on its behalf on 7-1-2009 and making the same prayer. If the Petitioner adopted a presumptive stand in its favour it has only itself to blame. If that were not enough, the petitioner did not bother to even ascertain as to what was next date fixed before the Tribunal and again ignored appearance on 12-2-2009 at its own risk. Adjournment before a Court or a Tribunal cannot be sought by sending a Fax letter. If that were to be so the entire system of adjudication would itself collapse for uncertainty of hearing. - petitioner is directed deposits the sum of ₹ 50,00,000/- with interest at the rate of 9% per annum from 12-2-2009 within a maximum period of 30 days - Decided con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissal of the Appeal on 12-2-2009. 3. Learned counsel for the Petitioner submits that the order dated 7-1-2009 was passed ex parte without considering the request for adjournment. The Petitioner did not sit quiet after the order dated 7-1-2009 but preferred Writ Petition (T) No. 1023/2009 against the same and which was disposed on 19-2-2009 to file a Tax Appeal. Tax Case No. 4/2009 was then filed afresh. In the meantime the final order dated 12-2-2009 dismissing the Appeal itself for failure to deposit the pre-deposit amount came to be passed. Tax Case No. 4/2009 therefore became infructuous and was withdrawn to challenge the fresh order dated 12-2-2009. Writ Petition (T) No. 3008/2010 challenging the order dated 12-2-2009 was dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 7-1-2009 and 12-2-2009 it was not a case for imposing any interest on the pie-deposit amount as urged on behalf of the Respondents. 6. Learned counsel for the Respondents submits that the demand raised on the Petitioner was with regard to public money liable to be paid under statutory provisions. No reasonable explanation has been offered on behalf of the Petitioner for non-appearance on 7-1-2009 or that it was not aware of the date of hearing. The order itself reveals that they had been granted an earlier adjournment also. No explanation worth acceptance has been furnished for non-appearance on 7-1-2009. If that were not enough, the petitioner did not appear on 12-2-2009 also and which is evident of the fact that even after the sched ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a sister concern was fixed for hearing on 14-1-2009 and another Appeal of the Petitioner was fixed on 15-1-2009 and therefore, the subject Appeal may also be adjourned to 14-1-2009 or 15-1-2009. Alternatively a common date of hearing may be given in all the three cases. 11. It is apparent that no reasonable explanation has been furnished by the Petitioner for non-appearance on 7-1-2009 much less any unavoidable reason or circumstances. A litigant can certainly seek an adjournment of a case but not as a matter of right much less can it take the Tribunal or Court for granted in adjourning the matter at the wish of the litigant. Adjournment of the case on a prefixed date is the discretion of the Court to be exercised reasonably and prud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver the interest of the Revenue. In the facts of the present case, we find it difficult to hold that the Petitioner was bona fidely pursuing legal remedies. On the contrary, we are of the opinion to the converse with regard to the conduct of the Petitioner as he has managed to retain the benefit of what was otherwise a statutory liability. In Benara Valves (supra) it was observed as follows :- 12. As noted above there are two important expressions in Section 35-F. One is undue hardship. This is a matter within the special knowledge of the applicant for waiver and has to be established by him. A mere assertion about undue hardship would not be sufficient. It was noted by this Court in S Vasudeva v. State of Karnataka that under Indian co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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