2003 (1) TMI 672

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..... e order, passed on November 12, 2002 (annexure P 11) by Additional Commissioner, Commercial Tax, dismissing the revision petition filed by the petitioner in default and not restoring the same by again passing an adverse order against the petitioner, dated January 1, 2003 (annexure P 13) deserves to be quashed. 3.. It appears that consequent upon the remand made by this Court by order dated Octob .....

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..... the revision petition for its hearing on merits. The Rules framed under the Act also empowers the revisionary authority to impose a cost as precondition of setting aside an ex parte order in revision. The same could have been resorted to for setting aside of an order. 5.. Accordingly and in view of the aforesaid limited discussion the order dated November 12, 2002 (annexure p 11) and the order d .....

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