Page No.# 1/3 GAHC010155692024 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : FAO/63/2024 TRILOKINATH MAURYA S/O LATE SHIV KARNA MAURYA, RESIDENT OF WARD NO. 2, A.C DAS GUPTA ROAD, RONGALI RESIDENCY, PO, PS AND DIST DHUBRI, ASSAM VERSUS SUPERINTENDENT OF TAXES AND 3 ORS WARD NO. 2, PO AND DIST DHUBRI, ASSAM 783301 2:ASSISTANT COMMISSIONER OF TAXES DHUBRI WARD NO. 2 PO AND DIST DHUBRI ASSAM 783301 3:CERTIFICATE OFFICER (TAXATION ) GUWAHATI KAR BHAWAN DISPUR KAMRUP GUWAHATI ASSAM 4:STATE OF ASSAM REPRESENTED BY ITS COLLECTOR DHUBRI 5:SRI NATH MORIYA S/O LATE SHIV KARAN MORIYA PURANA PARDI NAKA BHANDARA ROAD NAGPUR 6:DINA NATH MORIYA Page No.# 2/3 S/O LATE SHIV KARAN MORIYA A.B.C GALI BABRI TRUST BUILDING ATHGAON GUWAHAT For the petitioner (s) : Mr. W. A. Sheikh, Advocate For the respondent (s) : Ms. D. D. Barman, Addl. Sr. Govt. Advocate BEFORE HON’BLE MR. JUSTICE DEVASHIS BARUAH O R D E R 17.02.2025 Heard Mr. W. A. Sheikh, the learned counsel appearing on behalf of the appellant and Ms. D. D. Barman, the learned Additional Senior Government Advocate appearing on behalf of the respondent Nos.1 to 4. 2. This is an Appeal filed in terms with Order XLIII Rule 1(t) read with Section 104 of the Code of Civil Procedure, 1908 (for short, ‘the Code’) challenging the order dated 05.07.2024 passed in Misc.(J) Case No.12/2022 by the learned Additional District Judge, Dhubri whereby the application seeking re-admission of the Appeal which was dismissed for default vide an order dated 25.07.2022 was rejected. 3. This Court has heard the learned counsel appearing on behalf of the parties and also perused the materials enclosed Page No.# 3/3 therewith. From a perusal of the materials on record, it is the opinion of this Court that the learned First Appellate Court ought to have readmitted the Appeal and proceeded to dispose of the said Title Appeal No.14/2019 on merits. 4. Taking into account the above, this Court interferes with the order dated 05.07.2024 passed in Misc.(J) Case No.12/2022 by the learned Additional District Judge, Dhubri and restores the Title Appeal being Title Appeal No.14/2019 to the file of the Court of the learned Additional District Judge, Dhubri and further directs the learned Additional District Judge, Dhubri to proceed with the determination of the Appeal in accordance with law. 5. Taking into account that both the parties are duly represented, the parties are directed to appear before the learned First Appellate Court, i.e. the Court of the learned Additional District Judge, Dhubri on 10.03.2025 for further proceedings in Title Appeal No.14/2019. 6. In view of the above, the instant Appeal stands disposed of. JUDGE Comparing Assistant