2003 (4) TMI 541

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....nging the order dated January 28, 2003 passed by the Additional Commissioner, Commercial Taxes, Bihar, 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 sta....

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....aler on May 28, 2001, i.e., more than a year after passing of the order and thereafter the person who was 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 cas....