High Court Kerala High Court

State Of Kerala Rep. By Deputy vs K.Madhumohan on 30 July, 2007

Kerala High Court
State Of Kerala Rep. By Deputy vs K.Madhumohan on 30 July, 2007
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ST Rev No. 340 of 2004()


1. STATE OF KERALA REP. BY DEPUTY
                      ...  Petitioner

                        Vs



1. K.MADHUMOHAN,
                       ...       Respondent

                For Petitioner  :GOVERNMENT PLEADER

                For Respondent  :SRI.V.K.PEERMOHAMED KHAN

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.340 of 2004 & C.M.Appln.No.942 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.197 of 2002 dated 21st April, 2003 is before us in this

revision petition.

(2) In filing the revision petition there is a delay of 212 days. To

condone the said delay, C.M.Appln.No.942 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/-