RAM LAL Vs. RAVI

JUDGEMENT

(1.) THIS revision has been preferred against the order of the learned Additional Commissioner dated 11-12-96 by which after hearing both the parties the substitution application was allowed on payment of cost of Rs. 50.

(2.) HEARD both the parties.

(3.) IT has been argued by the learned Counsel for the opposite- party that the substitution application was allowed on payment of cost of Rs. 50 and when delay has been condoned by the learned Additional Commissioner this matter cannot be agitated and examined before the Board of Revenue.