High Court Kerala High Court

The State Of Kerala vs Kerala State Co-Operative … on 13 November, 2008

Kerala High Court
The State Of Kerala vs Kerala State Co-Operative … on 13 November, 2008
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ST.Rev..No. 118 of 2006()


1. THE STATE OF KERALA
                      ...  Petitioner

                        Vs



1. KERALA STATE CO-OPERATIVE MARKEING
                       ...       Respondent

                For Petitioner  :GOVERNMENT PLEADER

                For Respondent  :SRI.A.KUMAR

The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice A.K.BASHEER

 Dated :13/11/2008

 O R D E R
                   H.L.DATTU, C.J. & A.K.BASHEER, J.
                  ------------------------------------------------------
                            S.T.Rev.No. 118 of 2006 &
                           C.M.Appln.No.315 of 2006
                      ---------------------------------------------
                  Dated, this the 13th day of November, 2008

                                      O R D E R

H.L.Dattu, C.J.

State, being aggrieved by the orders passed by the Kerala Sales

Tax Appellate Tribunal, Additional Bench-I, Ernakulam in T.A.No. 777/2003

dated 29.9.2004, is before us in this revision petition.

(2) In filing the revision petition there is a delay of 390 days.

To condone the said delay, C.M.Appln.No.315/2006 is filed under Section 5

of the Limitation Act. Along with the said application an affidavit is filed

before us. In the said affidavit except stating that the papers were moving

from table to table and person to person, no other explanation is offered by

the Revenue for the delay in filing the revision petition.

(3) The explanation offered by the petitioner for condonation of

the delay in filing the Sales Tax Revision case is wholly unsatisfactory.

Therefore, the delay in filing the revision petition cannot be condoned by us.

Accordingly the application for condonation of delay requires to be rejected

and it is rejected.

(4) Consequently the revision petition is also rejected.

S.T.Rev.No.118/2006 -2-

(5). The question of law raised in this revision petition is left

open to be agitated in an appropriate case.

Ordered accordingly.

(H.L.DATTU)
CHIEF JUSTICE

(A.K.BASHEER)
JUDGE

MS