Kiritbhai R. Patel and 1 vs Sales Tex Officer and 4

Honourable Mr. Justice Akil Kureshi

From the record, it emerges that the petition was dismissed for default by an order dated 14.03.2006. Petitioner filed Misc. Civil Application No. 3105 of 2012 for restoration of the special civil application. It appears that such application was also dismissed for non-removal of office objections. Petitioner, therefore, filed yet another Misc. Civil Application No. 2037 of 2010 and made several prayers including that the delay may be condoned in filing restoration application and also that

To call for the order passed by this Hon''ble Court, dismissing the Misc. Civil Application (St) No. 1533 of 2006 and after removing the office objections, call for the order in Special Civil Application No. 7948 of 1993, dt: 14/03/2006; (Coram: Hon''ble Mr. Justice R.S. Garg. and Hon''ble Mr. Justice Bankim Mehta) and restore the Special Civil Application No. 7948 of 1993, on the file of this Hon''ble High Court;

On 27.04.2011, Division Bench of this Court in Misc. Civil Application No. 2037 of 2010 passed the following order:

Rule. Learned Assistant Government Pleader Mr. Pandya waives service of notice of rule for the respondents.

Heard learned advocate Mr. Patel for the applicants. He states that he has taken instructions from the applicants and the applicants are ready to deposit the outstanding amount of tax with interest accrued thereon and are also ready to pay costs of Rs. 25,000/-. He requested for sometime to deposit.

In the facts and circumstances of the case, the application shall stand allowed if the applicants deposit the outstanding amount of tax with interest accrued thereon and also the amount of Rs. 25,000/- towards costs of the other side with the registry of this Court, within 8 weeks from today.

The amount of outstanding tax and the interest accrued thereon, that may be deposited by the applicants, shall be subject to final outcome of the main petition. However, the opponents would be entitled to withdraw the amount of costs of Rs. 25,000/- on such amount being deposited. If either of the amounts indicated above are not deposited within 8 weeks from today, the application would stand dismissed.

The application stands disposed of accordingly. Rule is made absolute.

In the above mentioned order, there is no direct mention either of restoration of Misc. Civil Application No. 3105 of 2012 or of Special Civil Application No. 7948 of 1993. We construed such order as to restoring the main Special Civil Application No. 7948 of 1993 when the Court insisted on depositing the entire tax amount with interest and also permitted the opponents to withdraw Rs. 25,000/- towards cost and provided that on such conditions being fulfilled, the civil application shall stand allowed. In other words, when, as stated by the counsel for the petitioners, above noted conditions were fulfilled, the payers made in the civil application which included prayer for restoration of Special Civil Application No. 7948 of 1993 stood granted. In the result, Special Civil Application No. 7948 of 1993 which shall be treated to have been restored by the said order dated 27.04.2011 and shall be placed for hearing in its turn. In view of this order, the following applications shall stand disposed of:

Ordered accordingly.