for the remaining amount of Rs.1,61,620.40 defendant has failed to submit Form No.C to the plaintiff to claim sales tax benefit amounting to Rs.22,214/- and also failed to settle the dues of the plaintiff despite repeated requests. As such, a legal notice was issued on 14.8.2002 and on failure of the defendant to make payment, suit came to be filed. After serving suit summons, defendant appeared through his counsel wherein plaintiff has served summons on judgment in Form No.4A. Subsequently, as the defendant did not turn up, an application was filed in Form No.4A by the plaintiff on 16.6.2003 along with a memo and a postal cover acknowledgment which was returned as not claimed, requesting the Court to proceed to pass the judgment. In the application filed in Form No.4A, it is stated by the plaintiff that all the parties concerned have to attend the Court on 27.3.2003 around 11 O' clock in the forenoon on the hearing of the application of the plaintiff which is supported by an undelivered postal cover as 'not claimed'. Accordingly, he sought for rendering of the judgment. However, the trial Court has dismissed the suit of the