IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST Rev No. 256 of 2003()
1. STATE OF KERALA, REPRESENTED BY THE
... Petitioner
Vs
1. G.MURUGAN, MURUGA JEWELLERY, ALAPPUZHA.
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.V.P.SUKUMAR
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.M.JOSEPH
Dated :19/11/2007
O R D E R
H.L.Dattu,C.J. & K.M.Joseph,J.
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S.T.Rev.No.256 of 2003 & C.M.Appln.No.486 of 2003
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Dated, this the 19th day of November, 2007
ORDER
H.L.Dattu,C.J.
State being aggrieved by the orders passed by the Kerala Sales
Tax Appellate Tribunal, Additional Bench, Kottayam in T.A.No.523 of 1995 dated
24.5.2001 is before us in this revision petition.
(2) In filing the revision petition there is an inordinate delay of 592
days. To condone the said delay, C.M.Appln.No.486 of 2003 is filed under
section 5 of the Limitation Act. Along with the said application a stereotyped
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.M.Joseph
Judge
vku/-