2013 (10) TMI 396

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....t challenging Exhibit P7 notice issued for production of the vehicle, failing which the security amount deposited was threatened with forfeiture. 2. The limited prayer of the petitioner is that he has moved an application for revision of the order passed by the appellate authority and that the same is pending consideration. It is the contention of the State that no revision is maintainable as p....

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.... affording an opportunity for hearing. 3. On going through the judgment of the Supreme Court, I am of the opinion that the application filed by the petitioner can be considered by the Commissioner and if the Commissioner finds any material on which revisory powers 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. S....