1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 602 OF 2009 WRIT PETITION NO. 602 OF 2009 WRIT PETITION NO. 602 OF 2009 Bharat Jayantilal Mehta ... Petitioner Vs. Union of India & Ors. .. Respondents Mr. Vikram Nankani i/b. Mr. Madhu M. Patel for the petitioner. Mr. S.S.Pakale with Mrs. S.V.Bharucha for the respondents. CORAM: F.I.REBELLO AND CORAM: F.I.REBELLO AND CORAM: F.I.REBELLO AND J.H.BHATIA, JJ. J.H.BHATIA, JJ. J.H.BHATIA, JJ. DATE: 16th April, 2009. DATE: 16th April, 2009. DATE: 16th April, 2009. P.C. P.C. P.C. 1. Rule. Heard forthwith. 2. Pursuant to the order of remand dated 14th May, 1999, the A.O. passed an order dated 14th May, 1999 which, according to the petitioner, was served upon him only on 1st December,2005. An appeal was preferred in 2 which the Tribunal passed an order of pre-dedposit. aggrieved by the said order, the present Writ Petition. 3. The main submission on behalf of the petitioner is that he had no notice of demand as the place where the notice was sent or pasted, the petitioner was not carrying on business. He also submitted that the respondents were aware of his residential address from the proceedings that are going on. In these circumstances, it is submitted that the impugned order having been passed ex-parte without notice is to be set aside. Otherise, the petitioner will be denied a remedy of appeal without any opportunity of hearing. 4. Having heard the Counsel, in our opinion, the ends of justice will be served by passing the following order :- 5. The impugned order dated 14th December, 1999 is set aside. The matter is remanded back to the A.O. for passing a fresh order according to law after giving the petitioner an opportunity of hearing. 6. The petitioner to appear before the A.O. on 23rd April, 2009 at 11.00 a.m. for further directions. 3 7. On behalf of the petitioner, the learned Counsel makes a statement that the petitioner will not seek personal notice and that he will participate in the proceedings on the day to be fixed by the A.O. The statement made on behalf of the petitioner by the learned Counsel is accepted. The A.O. is directed to complete the proceedings within a period of four months from 23.4.2009 according to law. It is made clear that if the petitioner does not remain present on 23.4.2009, it is open to the A.O. (i.e. Respondent No.2) to pass an ex-parte order. (F.I.REBELLO,J.) (F.I.REBELLO,J.) (F.I.REBELLO,J.) (J.H.BHATIA,J.) (J.H.BHATIA,J.) (J.H.BHATIA,J.)