RAVI KUMAR Vs. BOARD OF REVENUE & ORS.

JUDGEMENT

(1.) HEARD Sri S. Dhulia, Senior Advocate assisted by Sri Vipul Sharma, Advocate on behalf of the review applicant and Sri D.S. Patni on behalf of the respondent in the review petition.

(2.) THE present review petition has been filed by the respondents for review of the judgment and order dated 7-10-2005.

(3.) THE Counsel for the review petitioner has placed reliance on the judgment of Apex Court in the case Escorts Farms Ltd. v. Commissioner, Kumaon Division, Nainital. In paragraph 30 of this judgment the Hon'ble Supreme Court has observed as under: