M.P.Sivasankaran Nair vs The Sales Tax Officer on 26 September, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 8989 of 2006(T)


1. M.P.SIVASANKARAN NAIR, S/O.
                      ...  Petitioner

                        Vs



1. THE SALES TAX OFFICER,
                       ...       Respondent

2. THE DEPUTY TAHSILDAR, (REVENUE RECOVERY)

                For Petitioner  :SRI.K.M.SATHYANATHA MENON

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :26/09/2008

 O R D E R
                       C.N.RAMACHANDRAN NAIR, J.
                  ....................................................................
                       W.P.(C) Nos.8989 & 8990 of 2006
                  ....................................................................
                 Dated this the 26th day of September, 2008.

                                         JUDGMENT

The W.Ps. are filed challenging the orders of the Sales Tax Appellate

Tribunal rejecting delay condonation petitions as well as appeals. Counsel

for the petitioner contended that the orders of the Tribunal declining to

condone delay are not justified because petitioner has produced medical

certificate in support of the delay condonation petitions. Government

Pleader submitted that delay is over 5 months and the medical certificate

produced is not convincing. Since petitioner should not suffer on account

of delay in filing appeal alone, I have gone through the orders impugned in

the appeals filed before the Tribunal and also the grounds of appeal. I find

that the assessments are completed substantially accepting turnover returned

and the additions namely, disputed turnover and tax involved, are

insignificant. In the circumstances, I feel appeals filed before the Tribunal

are only an afterthought and the Tribunal rightly declined to condone the

delay and entertain the appeals. The W.Ps. are accordingly dismissed.

C.N.RAMACHANDRAN NAIR
Judge
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