2013 (4) TMI 297

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.... 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, ....

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....g 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 t....