IN THE HIGH COURT OF KERALA AT ERNAKULAM
WA.No. 268 of 2009()
1. MANJULAL ELECTRICALS AND ANOTHER
... Petitioner
Vs
1. SALES TAX APPELLATE TRIBUNAL AND ANOTHER
... Respondent
For Petitioner :SRI.M.K.DILEEP KUMAR
For Respondent : No Appearance
The Hon'ble the Acting Chief Justice MR.J.B.KOSHY
The Hon'ble MR. Justice V.GIRI
Dated :04/02/2009
O R D E R
J.B.KOSHY, Ag.C.J. & V.GIRI, J.
--------------------------------------
W.A.No.268 of 2009
-------------------------------------
Dated 4th February, 2009
JUDGMENT
Koshy, Ag.C.J.
Appellants/petitioners approached this court against Exts.P8
and P9 orders dismissing the delay condonation petitions and consequently
the appeals due to delay. The appellants approached the appellate Tribunal
for condoning the delay of 1454 and 1460 days in filing the appeals. In
Ext.P1 the reason stated is as follows:
“The appeal ought to have been filed on or
before 23.8.2003. Thus there was minimum delay of
1454 days in filing the appeal. The appellant was
suffering from unfavourable health conditions and the
doctor was advised for complete rest. The delay in
filing the appeal was not deliberate or will full. It is
therefore prayed that the Hon’ble Appellate Tribunal
the delay caused in filing the appeal may be condoned
and appeal admitted.”
In Ext.P2 the reason stated is as follows:
“The appeal ought to have been filed on or
before 18.8.2003. Thus there was minimum delay of
1460 days in filing the appeal. The appellant was
suffering from unfavourable health conditions and
the doctor was advised for complete rest. The delay
in filing the appeal was not deliberate or will full. It
is therefore prayed that the Hon’ble Appellate
Tribunal the delay caused in filing the appeal may be
condoned and appeal admitted.”
W.A.268/2009 2
The Tribunal rejected the appeals as no valid reasons are stated for
condoning the long delay of more than 1450 days in filing the appeals. It is
true that earlier Ext.P5 certificate was produced before this court. Since
the Tribunal did not consider the delay condonation petitions earlier, the
petitioners filed the writ petition and along with the writ petition a
certificate issued by an Ayurvedic Physician was produced showing that the
petitioner was suffering from Rheumatic complaints and required absence
from duty with effect from 12.1.2003 to 9.8.2007. The certificate is dated
12.1.2003. Another certificate was issued on 10.8.2007 stating that he has
recovered from his illness. Apart from the above certificates, details of
disease, treatment, consultation etc. were not mentioned and no material
was produced along with Exts.P1 and P2. We are of the view that the
Tribunal was justified in holding that no valid reasons are stated to condone
the long delay in filing the appeals. Learned Judge also considered and
agreed with the same. We see no ground to interfere with the same in an
intra-court appeal.
The appeal is dismissed.
J.B.KOSHY
ACTING CHIEF JUSTICE
V.GIRI
JUDGE
tks