TMI Blog2004 (5) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... xure P 24), January 16, 2003 (annexure P 25), January 16, 2003 (annexure P 26), January 16, 2003 (annexure P 27) and July 21, 2003 bearing Nos. 487 and 489 (annexure P 34 and P 35) passed by the Commissioner, Commercial Tax, whereby the revision petitions, filed by the petitioner, arising out of the period April 1, 1994 to March 31, 1995 and April 1, 1995 to March 31, 1996 were dismissed for want ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sults in advancing cause of justice rather than to defeat. A right to be heard is one of the most valuable rights conferred upon the litigant (i.e., an aggrieved) to adjudicate their grievance in accordance with law on merits. Such right should always be preserved and made available to a litigant rather than to take it away from him. No doubt there are certain exceptions to this well-settled princ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es) lest the very means designed for the furtherance of justice be used to frustrate it. Our laws of procedure are grounded on a principle of natural justice which requires that men should not be condemned unheard, that decisions should not be reached behind their backs, that proceedings that affect their lives and property should not continue in their absence and that they should not be precluded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexures P 34 and P 35) subject to condition that the petitioner will deposit Rs. 5,000 for restoration of each revision, i.e., in total six revisions. In all, therefore, the petitioner will be required to deposit a sum of Rs. 30,000 by way of costs as a pre-condition to get the hearing of the revisions on merits. Let the costs be deposited within a month with the Commissioner of Commercial Tax, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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