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2013 (10) TMI 396

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..... s are to be exercised, then it is for the Commissioner to do so under Section 67F and, if not, dismiss the same as not maintainable - the interest of the State is secured by the Bank Guarantee furnished by the petitioner and the application filed as a revision is still pending, this Court deems it fit that the Commissioner be directed to consider the application – Decided in favour of Petitioner. .....

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..... in the said decision has held that there is no statutory right conferred on anyone to file a revision application, it has also been held that the Commissioner may consider the question regarding initiation of proceedings relying on or on the basis of an appropriate application filed by the aggrieved persons or department. It is the contention of the learned counsel that what the Supreme Court has .....

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..... is Court deems it fit that the Commissioner be directed to consider the application, though not to be treated as a revision, as indicated above within a period of three months from the date of receipt of a copy of this judgment and Exhibit P7 be kept in abeyance till the disposal of Exhibit P4 application filed by the petitioner. I do so. The writ petition is disposed of as above. No costs. - .....

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