9911796707
TMI Blog2013 (4) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... r Article 226/227 of the Constitution of India is directed against the order dated 30.03.2009 (Annexure P/5) as also the order dated 02.12.2011 (Annexure P/7). 2. The petitioner claims to be engaged in the trading of pesticides, agro-pumps, seeds etc. An assessment order for the assessment year 01.04.2000 to 31.03.2001 was passed by the Assistant Commissioner of Commercial Tax, Indore Division-2, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the said order further, the petitioner once again filed an application for restoration of the appeal, which also suffered dismissal on 02.12.2011. The Board was of the view that as the restoration application has already been rejected vide order dated 30.03.2009, the second restoration application in the nature of mercy application cannot be allowed. Feeling aggrieved, the petitioner has filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there being any provision for the same. In these circumstances, the petitioner cannot be shown any indulgence. 5. In our considered view on the ground of delay and laches and also keeping in view the fact that there was no justified reason submitted by the petitioner before the Board for restoration of its appeal, no case for interference in the matter, in writ jurisdiction is made out. The pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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