GIRDHARI LAL - (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. It has been argued by the learned Counsel for the revisionist that Sri Prabhu Lal deceased died in the year 1994 but substitution application his date of death was mention 1995, and without assigning any reasons for condonation of delay the learned Additional Commissioner has wrongly allowed the substitution application. He has also argued that a detailed objection was filed on behalf of the revisionist, but this was not considered by the learned Additional Commissioner.
(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.;