JUDGMENT : D.N. Patel, J. 1. This Civil Miscellaneous Petition has been preferred with the following prayers: “9. That if the prayer as made in this application is not allowed the petitioner shall suffer irreparable loss & injury. In view of above and in the interest of justice, the Applicant through this Application prays that: Revive and restore the Writ Petition No.992 of 2003 titled as Tinplate Company of India Ltd. vs. State of Jharkhand & Ors. To its original number, as filed before this Hon'ble Court, to be take up for hearing and disposal on merits, in accordance with law; and Pass such further and other orders, including orders as to consequential reliefs, as this Hon'ble Court may deem fit and proper in the facts and circumstances of the present case.” (Emphasis supplied) 2. This applicant had preferred a writ petition being W.P. (T) No.992 of 2003 challenging the order passed by the Commissioner of Commercial Taxes dated 8th February, 2003 whereby an order passed by the Joint Commissioner of Commercial Taxes dated 10th August, 2002 was taken for revision and the Joint Commissioner of Commercial Taxes' order of refund of the amount of sales tax was revised to the effect that this applicant was entitled to refund of lesser amount than what was given by the Joint Commissioner of Commercial Taxes. The amount of refund, reduced by the Commissioner of Commercial Taxes vide order dated 8th February, 2003 is approximately Rs.3.28 Crores. 3. This applicant had challenged the order passed by the Commissioner of Commercial Taxes dated 8th February, 2003 for getting further refund of Rs.3.28 Crores as a principal amount. W.P. (T) No.992 of 2003 was based upon an order passed by the Division Bench of this Court in C.WJ.C. No.2857 of 2000 which was allowed in favour of this applicant vide order dated 10.05.2002. 4. For any reason whatsoever, W.P. (T) No.992 of 2003 was withdrawn. Nonetheless, at the time of withdrawal of W.P. (T) No.992 of 2003, liberty was reserved with the applicant to challenge the order passed by the Commissioner of Commercial Taxes dated 8th February, 2003. 5. 4. For any reason whatsoever, W.P. (T) No.992 of 2003 was withdrawn. Nonetheless, at the time of withdrawal of W.P. (T) No.992 of 2003, liberty was reserved with the applicant to challenge the order passed by the Commissioner of Commercial Taxes dated 8th February, 2003. 5. It appears that later on, wisdom prevailed upon this applicant to challenge the order passed by the Commissioner of Commercial Taxes dated 8th February, 2003, but, this applicant, instead of preferring fresh writ petition with proper allegations, averments and annexures before this Court, had approached Hon'ble Supreme Court challenging two different orders passed by this Court i.e. order passed in C.W.J.C. No.2857 of 2000 dated 10.05.2002 as well as an order passed in C.M.P. No.83 of 2003 by this Court dated 02.05.2003. This S.L.P. was converted into Civil Appeal No.1796 and 1797 of 2005. 6. These two Civil Appeals were disposed of by Hon'ble Supreme Court by an order dated 15th January, 2014. The said order is at Annexure 1 to this C.M.P., wherein it has been observed by Hon'ble Supreme Court that W.P. (T) No. 992 of 2003, which was withdrawn by this applicant vide order dated 15th March, 2005, for the revival of which, an application can be preferred and, therefore, this applicant has preferred this C.M.P. for the revival of W.P. (T) No. 992 of 2003. 7. Having heard learned counsels for both sides and looking to the facts and circumstances of the case, it appears that W.P. (T) No.992 of 2003 was rightly preferred by this applicant because basically this applicant wanted to challenge an order passed by Commissioner of Commercial Taxes dated 8th February, 2003, who has curtailed the refund of this applicant by Rs.3.28 Crores. Necessarily or unnecessarily, this wit petition was withdrawn. Then C.M.P. was preferred for modification of the earlier order passed by this Court in a C.W.J.C. No.2857 of 2000. Then two S.L.Ps. were preferred and, therefore, Hon'ble Supreme Court has permitted this applicant to prefer this C.M.P. Looking to the order passed by this Court dated 15th March, 2005 in W.P. (T) No.992 of 2003, already a liberty was reserved with the applicant to challenge the order passed by Commissioner of Commercial Taxes dated 8th February, 2003. 8 We, therefore, allow this C.M.P. and revive W.P. (T) No.992 of 2003 by restoring the W.P. (T) No.992 of 2003 with the same number and status. 8 We, therefore, allow this C.M.P. and revive W.P. (T) No.992 of 2003 by restoring the W.P. (T) No.992 of 2003 with the same number and status. Always, the parties must be given a fair chance before the Court of Law, if they are feeling aggrieved by an order passed by the State. Revival of this writ petition does not mean that this writ petition being W.P. (T) No.992 of 2003 is also decided on merits in favour of this applicant. It would to be kept in mind that looking to the facts of the present case and previous order passed by this Court in C.W.J.C. No.2857 of 2000 fair chance should be given to this applicant to challenge the order passed by Commissioner of Commercial Taxes dated 8th February, 2003. Even such liberty was also reserved by this Court while disposing of W.P. (T) No.992 of 2003. No prejudice is going to cause to the respondents for hearing the W.P. (T) No.992 of 2003 on its own merits. A small error committed by the petitioner should not be encashed by the respondents who is a State. Access to Justice cannot be denied. Therefore, W.P. (T) No.992 of 2003 is revived so that the petitioner may argue his case on merits. 9. W.P. (T) No. 992 of 2003 will be heard on its own merits and by hearing both sides it will be decided in accordance with law. 10. This C.M.P. is disposed of with a cost of Rs.25,000/to be paid by this applicant in favour of 'Advocates' Association Welfare and Development Fund, Jharkhand High Court, Ranchi'. This cost will be deposited within four weeks from today by a Demand Draft. On this condition, W.P. (T) No. 992 of 2003 is revived. Registrar General of this Court shall supply copy of this order to President, Advocates' Association, Jharkhand High Court, Ranchi. 11. C.M.P. is allowed and disposed of. 12. Registrar General of this Court is directed to enlist W.P. (T) No.992 of 2003 on the board of admission on 8th December, 2015. C.M. Petition allowed.