IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST Rev No. 87 of 2008()
1. STATE OF KERALA, REP. BY
... Petitioner
Vs
1. M/S. CARRIER AIRCON LTD.,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent : No Appearance
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN
Dated :17/03/2008
O R D E R
H.L.DATTU,C.J. & K.T.SANKARAN, J.
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S.T.REV. NO. 87 OF 2008
and
C.M.APPL.NO. 182 OF 2008
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Dated this the 17th March, 2008
O R D E R
H.L.DATTU, C.J.
This Sales Tax Revision is directed against the orders passed by the
Kerala Sales Tax Appellate Tribunal, Additional Bench – I, Ernakulam in
T.A.No.173 of 2003 dated 14.7.2004, for the assessment year 1997-98.
2. In filing the Revision, there is an enormous delay of 1127 days. To
condone the said delay, the petitioner has filed an application under section 5
of the Limitation Act. Along with that application an affidavit is also filed.
3. We have carefully perused the explanation offered by the petitioner
in the affidavit for condonation of delay. The explanation offered, in our view, is
wholly unsatisfactory. Therefore, the delay in filing the Revision cannot be
condoned by us. Accordingly, the application for condonation of delay in filing
the Revision is rejected.
4. Consequent to the dismissal of the application for condonation of
delay in filing the Revision, the Sales Tax Revision also stands rejected.
Ordered accordingly.
(H.L.DATTU)
Chief Justice
(K.T.SANKARAN)
Judge
ahz/