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VAT and Sales Tax

Restoration of appeal - when the appeal is dismissed for want of...

Appeal Dismissal for Lack of Prosecution Doesn't Bar Restoration Application After 12 Months, Legislative Intent Supports Consideration.

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VAT and Sales TaxOctober 31, 2013Case LawsHC

Restoration of appeal - when the appeal is dismissed for want of prosecution just before expiry of 12 months, the restoration application which will naturally be filed after 12 months would not become maintainable, which in our considered view cannot be the intention of the legislature - HC

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