IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SIXTEENTH DAY OF JUNE TWO THOUSAND AND NINE PRESENT THE HON'BLE THE CHIEF JUSTICE and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 8043 of 2009 Between: M/s.Prabhudas Kishordas Tobacco Products Limited Gajulpet,Nizamabad District-503001, rep.by its Manager Mr.Khodabhai ..... PETITIONER AND State of Andhra Pradesh, rep.by its Secretary before the Sales Tax Appellate Tribunal, Hyderabad .....RESPONDENT Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed herein the High Court will be pleased to issue a writ of Certiorari or any othr appropriate writ or order or direction quashing the order of Sale Tax Appellate Tribunal in TA.No.7 of 2001 dated 23.8.2008 for the assessment year 1995-96(CST) and consequently direct the Sales Tax Appellate Tribunal, Hyderabad to adjudicate the appeal in TA.No.7of 2001 after restoring it on file of Sales Tax Appellate Tribunal, Hyderabad Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondent: Sri K. Raji Reddy, Special Standing Counsel for Commercial Taxes The Court made the following : ORAL ORDER: (Per Sri Anil R. Dave, CJ) Rule. Service of Rule is waived by the learned standing counsel, Sri K. Raji Reddy, appearing for the respondents. At the request of the learned advocates, the petition is finally heard today. The petitioner has been aggrieved by an order dated 23-09-2008 whereby the appeal had been dismissed for default as it could not represent its case before the Sales Tax Appellate Tribunal, Andhra Pradesh (hereinafter referred to as ‘the Tribunal’). The case of the petitioner is that it is a limited company and its appeal was to be heard by the Tribunal on 23-09-2008. The case was to be represented by Sales Tax Practitioner Sri C. Guruprasad, son of Sri Srishailam. Unfortunately, the learned Sales Tax Practitioner was suffering from Typhoid at the time when the appeal was fixed for hearing and, therefore, he could neither appear before the Tribunal nor could communicate the fact with regard to his sickness to the Tribunal through anyone. As no message with regard to the sickness of the Sales Tax Practitioner was communicated to the Tribunal, the Tribunal dismissed the appeal. It has been submitted by the learned advocate for the petitioner that because of his sickness, the Sales Tax Practitioner not only could not attend to the appeal on the date of hearing, but even after being cured of Typhoid, he could not do anything for restoration of the appeal immediately. In the circumstances, the petitioner has approached this Court with the prayer that the appeal be restored to file in the interest of justice and delay, if any, caused in approaching this Court be condoned. We have heard the learned advocates. The fact with regard to the sickness of Sri Guruprasad, Sales Tax Practitioner, which is reflected in the medical certificate attached to the petition, could not be disputed by the learned standing counsel. Upon looking to the facts and more particularly, in view of the undisputed fact that the Sales Tax Practitioner was suffering from Typhoid and, therefore, he could not represent the case of the petitioner - appellant before the Tribunal, in the interest of justice, we set aside the impugned order so that the appeal can be heard on merits by the Tribunal. Looking to the fact that the respondent has been put to difficulty though no fault on the part of the Department, we award costs of Rs.5,000/- to the respondent. The petitioner shall pay the said amount by an account payee cheque drawn in favour of the concerned Commercial Tax Officer incharge of the assessment of the petitioner, within three weeks from today. The appeal shall be heard in accordance with law as soon as possible, after the amount of costs is paid. The petition stands disposed of as allowed. Rule is made absolute. ANIL R. DAVE, CJ RAMESH RANGANATHAN, J 16th June, 2009 ks