2003 (4) TMI 541

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..... , Patna, in exercise of revisional power under section 46(4) of the Bihar Finance Act, 1981 by which he has rejected the revision application filed by the petitioner on the ground of delay in approaching him. 2.. In view of the nature of order which we propose to pass, it is not necessary to state facts in detail. Suffice it to say that the petitioner is registered under the Bihar Finance Act, 1 .....

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..... as looking after the matter fell seriously ill, as a result of which revision application was filed in December, 2002. 4.. Learned Additional Commissioner of Commercial Taxes has not doubted the fact that form IX-C was made available at the later stage and that the person looking after the cases was seriously ill, but rejected the application on the ground that when the person, who was in-charge .....

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