IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST Rev No. 392 of 2004()
1. STATE OF KERALA REP. BY
... Petitioner
Vs
1. M/S.INDIAN RARE EARTHS LTD.,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :.
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.M.JOSEPH
Dated :25/01/2008
O R D E R
H.L.Dattu,C.J. & K.M.Joseph,J.
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S.T.Rev.No.392 of 2004 & C.M.Appln.No.1047 of 2004
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Dated, this the 25th day of January, 2008
ORDER
H.L.Dattu,C.J.
State has filed this revision petition, being aggrieved by the
orders passed by the Kerala Sales Tax Appellate Tribunal,
Thiruvananthapuram in T.A.No.633 of 1997 dated 24th September, 2001.
(2) In filing the revision petition, there is a delay of nearly 738
days.
(3) To condone the delay in filing the revision petition, the State
has filed an application under section 5 of the Limitation Act. Along with that
application an affidavit is also filed.
(4) A perusal of the affidavit would clearly demonstrate that the
revision petitioner has filed a printed form, with some details here and there.
The way in which the application and the affidavit is filed shows the casual
attitude of the petitioner in filing the application for condonation of delay in filing
the revision petition.
(5) Secondly, we have also gone through the affidavit. In the
said affidavit except stating that the papers were moving from table to table
and person to person, no other satisfactory explanation is offered by the
revenue to condone the delay in filing the revision petition.
(6) 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.
S.T.Rev.392/2004 – 2 –
Accordingly the application for condonation of delay requires to be rejected
and it is rejected.
(7) Consequently the revision petition is also rejected.
Ordered accordingly.
H.L.Dattu
Chief Justice
K.M.Joseph
Judge
vku/-