2003 (6) TMI 456

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..... the Constitution of India, the petitioner, an assessee, has challenged annexure P/9 which is an order granting instalments passed by the Commissioner, Commercial Tax dated July 18, 2002. It is admitted by Shri Choudhary that the Commissioner has passed this order annexure P/9 dated July 18, 2002 on the basis of his application for grant of instalments which was filed on July 18, 2002 as annexure .....

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..... d July 31, 2002. Therefore, it is very much clear that when the order was passed by the Commissioner on July 18, 2002 the matter of registration of the case before the BIFR was not before the Commissioner. His submission is that after the registration of the case before the BIFR he submitted an application annexure P/11 on September 14, 2002, before the Deputy Commissioner of Commercial Tax and al .....

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..... ition. It is for the authority concerned to consider the objections about registration of the case before the BIFR and also about orders passed and its consequences. 4.. Learned counsel for the petitioner admits before me that after passing order by the BIFR he has not filed any such objection before the Commissioner either for modification or for considering this objection which is being raised .....

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