IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 279 of 2006()
1. STATE OF KERALA REP.BY
... Petitioner
Vs
1. M/S.MANJILAS RICE MILL,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SMT.K.LATHA
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice A.K.BASHEER
Dated :17/11/2008
O R D E R
H.L.DATTU, C.J. & A.K.BASHEER, J.
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S.T.Rev.No. 279 of 2006 &
C.M.Appln.No.662 of 2006
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Dated, this the 17th day of November, 2008
O R D E R
H.L.Dattu, C.J.
State, being aggrieved by the orders passed by the Kerala
Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional
Bench, Palakkad in T.A.No.523/2004 dated 25.10.2004, is before us in this
revision petition.
(2) In filing the revision petition there is a delay of 531 days.
To condone the said delay, C.M.Appln.No.662/2006 is filed. Along with the
said application an affidavit is filed before us. In the said affidavit it is
stated that, the order of the Tribunal was received in the office of the Joint
Commissioner (Law) on 4.12.2004 and, that, after obtaining the proposal
from the Commissionerate, Thiruvananthapuram the files were sent to the
office of the Advocate General on 8.4.2005 for preparing the revision petition
and ascertaining the opinion from the concerned Government Pleader. It is
stated that, the files were placed before the concerned Government Pleader on
20.4.2005. It is also stated that after preparation of the revision the same was
signed on 27.7.2006 and entrusted to the office of the Advocate General for
filing on the same day itself.
S.T.Rev.No.279/2006 -2-
(3). It is further stated in the affidavit that, delay was
caused on account of administrative reasons as well as by reason of
heavy work load in the office of the Advocate General. It is also stated
that some delay was caused in getting the assessment records from the
concerned assessing authority. It is also stated that the delay is not
wilful.
(4) 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.
(5) Consequently the revision petition is also rejected.
(6). 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