1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1007 OF 2009 M/s. Rajshi Products (P) Ltd. ... Petitioner Vs. The Deputy Commissioner of Sales Tax (App) VII, mumbai City, Mubai & Ors. Respondents Mr. C.B.Thakkar i/b. C.B.Thakkar & Co.,Advocates fo the petitioner. Ms. Geeta Shastri, AGP, for the Respondents. CORAM: F.I.REBELLO AND J.H.BHATIA,JJ. DATE: 3rd July, 2009. P.C. 1. Rule. Heard forthwith. 2. This is a case of persistent default on the part of the petitioner in appearing before the various adjudicating authorities right from the stage of the A.O. The learned Counsel submits that they had engaged Advocates and it is the failure on the part of the Advocates to appear and for that purpose the petitioner should not be non-suited. It is also pointed out that in subsequent years they have put in appearances and assessments have been done as per law.We have examined 2 the record. The assessment orders are of the years 1993-94 and 1994-95. 3. However, considering the subsequent record of the petitioner, namely, that they have appeared before the authorities and also the fact that they were taking steps and preferring appeals at various stages, the failure by their lawyers to appear should not result in the petitioner not getting an opportunity to put their say in the matter. The State can be compensated by way of costs. In the light of the matter, the impugned orders of the second appellate Authority and the first Appellate Authority as also of the A.O are set aside. The matter is restored back to the file of A.O. for reconsideration according to law subject to costs as set out in para 4. The petitioner to appear along with the documentary evidence before the A.O. on 4.8.2009 at 11.00 a.m. The A.O. Thereafter to proceed according to law. 4. Costs of Rs.25,000/- to be paid within one month from today. Cheque to be drawn in favour of “RBI – Account Sales Tax” . On Failure to pay costs within time set out, the order of the 2nd Appellate Authority stands confirmed. On payment of costs, the orders stand set aside. Rule made absolute accordingly. (J.H.BHATIA,J.) (F.I.REBELLO,J)