IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST Rev No. 272 of 2004()
1. DEPUTY COMMISSIONER (LAW),
... Petitioner
Vs
1. M/S. SEVEN SEAS DISTILLERIES LTD.,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.V.GIRI
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN
Dated :30/07/2007
O R D E R
H.L.Dattu,C.J. & K.T.Sankaran,J.
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S.T.Rev.No.272 of 2004 & C.M.Appln.No.732 of 2004
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Dated, this the 30th day of July, 2007
ORDER
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.8 of 1999 dated 7th November, 2001 is before us in this
revision petition.
(2) In filing the revision petition there is a delay of 488 days. To
condone the said delay, C.M.Appln.No.732 of 2004 is filed under section 5 of
the Limitation Act. Along with the said application a printed 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.
Ordered accordingly.
H.L.Dattu
Chief Justice
K.T.Sankaran
Judge
vns/-