Law: Sales Tax Act, 1990

Section: 46

(a) Sales Tax Act (VII of 1990)--S. 46---Appeal to Appellate Tribunal---Application for recall of order---Appeals were dismissed by the Single Bench of Appellate Tribunal for non-prosecution---Miscellaneous applications were filed for recall of order stating that notice issued for hearing was neither received by the applicant nor its Authorized Representative and another miscellaneous application for condonation of delay in filing such miscellaneous applications were also filed---Validity---Appeals dismissed by the Single Bench were violative of the principle of audi alterm parterm because no notice for hearing of the case was served upon the applicant or its authorized representative---Principles of natural justice underlie every provision of law and the norms of natural justice required that nobody should be condemned unheard---Dismissal of appeals without proper service of notice was violative of the principles of natural justice---Single Bench had not touched upon the merits of the case at all and consequently the principle "that the justice should also appear to have been done" did not appear to have been adhered to---Modern trend was not to sacrifice justice at the altar of mere technical subtleties---Miscellaneous applications were allowed and order was recalled passed by the Single Bench and delay in filing the miscellaneous applications was condoned by the Appellate Tribunal---Appeals filed stood restored to their original position. 2002 PTD 506 rel. GST 2003 CL 601 and 2011 PTD 456 ref. (b) Administration of justice----Ex parte ---Application of correct law---Even in ex parte justice should appear to have been done i.e. no body should be deprived of his valuable right of treatment in accordance with law on mere technical grounds---Even in the absence of adequate pleading the courts were obliged to apply correct law in order to dispense justice. ORDER ABDUL RAUF (ACCOUNTANT MEMBER).---Through this order we propose to dispose of the above-listed miscellaneous applications-five dated 30-8-2011 and the remaining five dated 6-10-2011. Through the applications dated 30-8-2011 prayer for recall of the order dated 10-11-2010 has been made whereas through the…

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