IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST Rev No. 158 of 2005()
1. STATE OF KERALA, REP. BY
... Petitioner
Vs
1. MRS.JALAJA CHANDRASEKHARAN,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.V.M.KRISHNAKUMAR
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN
Dated :26/06/2007
O R D E R
H.L. DATTU, C.J. & K.T. SANKARAN, J.
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C.M.Appln.No.304/2005 & S.T.Rev.No. 158 of 2005
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Dated, this the 26th day of June, 2007
ORDER
H.L. DATTU, CJ.
The revenue being aggrieved by the order passed by the Sales Tax
Appellate Tribunal in T.A.No.156/2003 dated 23rd May, 2003 is before us in this
revision petition.
2. In filing the revision petition there is a delay of 374 days. To condone
the said delay, C.M.Appln.No.304/2005 is filed under section 5 of the Limitation
Act. Along with the said application a stereotyped affidavit is also filed. In the
said affidavit except stating that the papers were moving from table to table and
shuttled between two officers, no other explanation is offered by the revenue for
the delay in filing the revision petitions. The delay is fatal to the proceedings.
Further, we are not convinced with the reasons assigned by the revenue to
condone the delay. 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.
Consequently the revision petition is also rejected. Ordered accordingly.
H.L. DATTU,
CHIEF JUSTICE.
K.T. SANKARAN,
JUDGE.
mt/-