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2010 (2) TMI 1114 - KARNATAKA HIGH COURTWhether it is the objective of the court to decide the right of parties or punish them for mistakes which they make in the conduct of their cases? Held that:- the order impugned recording a finding that the appeal filed on December 4, 2007, annexure G was beyond the period of limitation and liable to be rejected, is without application of mind, arbitrary and unsustainable. The writ petition is allowed. The order annexure H of the second respondent is quashed and the proceedings remitted for consideration afresh and if the second respondent were to observe any further defects in the appeal memorandum pursuant to its rectification by letter dated December 4, 2007, annexure G, it is open for the second respondent to issue proper notice calling upon the petitioner to rectify the defects and thereafter to hear the appeal and dispose of the same as if it was filed on December 14, 2006, subject to the petitioner paying costs of ₹ 2,000 to be deposited under the head of account "004 sales tax", within a fortnight from today.
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