JUDGMENT : D.N. Patel, J. Person upon whom the cost of Rs. 2500/- has been imposed for passing capricious, whimsical and non-speaking order, has now filed one more litigation, this is Civil Review Application. This is sum and substance of this civil review application, otherwise, nothing has been argued out on merit. 2. Looking to the facts and circumstances of the case, it appears that initially for the assessment year 2006-2007, assessment order was already passed on 30th March, 2009. Thereafter, audit objection was raised and on the basis of the same, re-assessment order was passed on 19th February, 2011. This order of re-assessment was challenged before the Commissioner of Commercial Taxes and Commissioner of Commercial Taxes, vide his order dated 26th May, 2011, quashed the said order and remanded the same to decide afresh by the Deputy Commissioner of Commercial Taxes, Tenughat Circle, Phushro, Bokaro. 3. The said authority (Deputy Commissioner of Commercial Taxes) who is applicant in this civil review application, passed an order dated 13th August, 2012, which is one line order i.e. "No proceeding has taken place. No evidence is produced. No body is present. Hence, earlier order is confirmed." In fact, this is a sheer non-application of mind on the part of the Deputy Commissioner of Commercial Taxes. Whenever, any higher authority remanding the matter for passing an order of re-assessment, he should pass detailed speaking order. The applicant cannot confirm the earlier reassessment by order dated 19th February, 2011. It appears that the Deputy Commissioner of Commercial Taxes, has not properly appreciated the order of remand passed by the Commercial of Commercial Taxes. Even if, the assessee is absent, speaking order should have been passed by the Deputy Commissioner of Commercial Taxes, Tenughat Circle, Phushro, Bokaro. 4. Nothing new has been argued out in the civil review application, hence, this civil review application is hereby dismissed. 5. Principles for deciding Civil Review Applications, have been enunciated by the Hon'ble Supreme Court in the following reported decisions:- (1979) 4 SCC 389 (1995)1 SCC 170 (1997)8 SCC 715 (2006) 4 SCC 78 (2012) 7 SCC 200 6. In the light of the aforesaid decisions, as no new ground for review is made out, hence, this Civil Review Application is hereby dismissed. Review Application dismissed.