Supreme Court of India
Alok Spices vs State Of Kerala on 13 September, 1993
Equivalent citations: [1994]205ITR415(SC), 1994(1)KLT656(SC), [1994]92STC307(SC), AIRONLINE 1993 SC 552
Author: M.N. Venkatachaliah
Bench: M.N. Venkatachaliah, R.M. Sahai
ORDER
M.N. Venkatachaliah, C.J.I.
1. We have heard learned Counsel on both sides. Leave granted.
2. The Tax Revision Case No. 169 of 1989, before the High Court of Kerala came to be dismissed for default on January 25, 1990. On the previous day when the case was listed learned Counsel for the appellant reported "no instructions" and the matter was adjourned to the next day, i.e., January 25, 1990, directing that the appellant's name be shown in the cause list as appearing in person.
3. The submission of learned Counsel for the appellant is that when a learned Counsel appearing for a party is permitted to retire from a case, the court should ensure that the counsel had given intimation of his intention so to do, so that the party is enabled to make alternative arrangement. In the present case, it is submitted, learned Counsel had not done so and no papers were filed by the counsel in the court indicating that he had issued any such advance notice to the client of his intention to retire from the case.
4. While we do not propose to express any opinion as to the circumstances in which the court should ensure intimation by counsel to the client of his intention to retire from the case, however, it appears that at the stage of proceedings where the personal presence of the party in the court is not normally expected-such as the stage of final arguments in a suit or the arguments in appeal-other than the stage, say of evidence where the party's presence is normally expected, it might, perhaps, be proper to ensure that learned Counsel who seeks to retire from the case at the very last moment had earlier given notice to the client.
5. It is on this ground that the appellant later moved the court for recalling the earlier order of dismissal and to afford to it an opportunity of being heard. This prayer was rejected by the High Court by its order dated June 1, 1990. The appellant has come up here against that order.
6. We are of the opinion that the ends of justice would be met if the appellant has one more opportunity of being heard. We did not understand Sri Firoz, learned Counsel appearing for the State of Kerala, to oppose this prayer of the petitioner.
7. Accordingly, the order dated June 1, 1990, of the High Court is set aside and Tax Revision Case No. 169 of 1989 is remitted to the High Court for fresh disposal in accordance with law.
8. The appeals are disposed of accordingly.
9. No costs.