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2003 (1) TMI 672

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....stage itself. 2.. The only grievance of the writ petitioner appears to be in the writ is that an ex parte 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) deser....

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....vember 12, 2002 liberal view ought to have been taken by granting opportunity to the petitioner to appear in 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....