IN THE HIGH COURT OF KERALA AT ERNAKULAM
TRC No. 326 of 2002()
1. M/S. MACOTAX CONSULTANTS (P) LTD.,
... Petitioner
Vs
1. STATE OF KERALA, REPRESENTED BY ITS
... Respondent
For Petitioner :SRI.C.KOCHUNNY NAIR
For Respondent : No Appearance
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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T.R.C. NO. 326 OF 2002 &
C.M.P.NO. 5591 OF 2002
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Dated this the 26th June, 2007
O R D E R
H.L.DATTU, C.J.
This Tax Revision Case is filed against the orders passed by the
Kerala Agricultural Income-tax and Sales Tax Appellate Tribunal,
Ernakulam in T.A.No.802 of 2000, for the assessment year 1997-98.
2. In filing the revision petition there is a delay of 497 days.
3. To condone the delay in filing the revision petition, an
application under Section 5 of the Limitation Act is also filed. Along
with the application, affidavit is also enclosed. In the affidavit, it is
stated that it is because of the previous Accounts Officer who did not
inform the present incumbent that there is a delay in filing the revision
petition.
4. We have carefully perused the affidavit filed by the applicant
for condonation of delay. Having gone through the affidavit, we are
fully convinced that the explanation offered by the applicant is wholly
unsatisfactory. Therefore, the delay in filing the Tax Revision Case
cannot be condoned. Accordingly, the application for condonation of
T.R.C. NO.326 of 2002
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delay in filing the revision petition is rejected.
5. Consequently, the Tax Revision Case also stands rejected.
Ordered accordingly.
(H.L.DATTU)
Chief Justice
(K.T.SANKARAN)
Judge
ahz/
H.L.DATTU, C.J. &
K.T.SANKARAN, J.
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T.R.C.NO. 326 OF 2002
O R D E R
26th June, 2007
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