Dhirubhai Naranbhai Patel, J. - (1.) THIS civil miscellaneous petition has been preferred for restoration of Tax Appeal No. 14 of 2002, which was stood dismissed for default vide order dated 22nd April, 2013, due to non -appearance of the Advocate.
(2.) NOTICE has been issued by this Court upon the respondent to be served through personal service or through direct service by this petitioner, but, this petitioner is unable to serve the notice upon the respondent since long. Counsel for the petitioner submitted that he has gathered information that the respondent has expired and he is not getting the correct names of the legal heirs of the respondent -assessee as well as the address of the legal heirs.
(3.) HAVING heard counsel for the petitioner and looking to the reasons stated in this civil miscellaneous petition, we hereby, recall the order passed by this Court dated 22nd April, 2013. Tax Appeal No. 14 of 2002 is restored to its original file with the same number.;