IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 314 of 2006()
1. STATE OF KERALA, REP. BY
... Petitioner
Vs
1. LAKSHMI BHAVAN TOURIST HOME
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :DR.K.B.MUHAMED KUTTY (SR.)
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice A.K.BASHEER
Dated :14/11/2008
O R D E R
H.L.DATTU, C.J. & A.K.BASHEER, J.
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S.T.Rev.No. 314 of 2006 &
C.M.Appln.No.708 of 2006
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Dated, this the 14th day of November, 2008
O R D E R
H.L.Dattu, C.J.
State, being aggrieved by the orders passed by the Kerala Sales
Tax Appellate Tribunal, Additional Bench, Kozhikode in T.A.No.413/2002
dated 16.5.2003, is before us in this revision petition.
(2) In filing the revision petition there is a delay of 960 days. To
condone the said delay, C.M.Appln.No.708/2006 is filed under Section 5 of
the Limitation Act. Along with the said application an 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.
S.T.Rev.No.314/2006 -2-
(5). The question of law raised in this revision petition is
left open to be agitated in an appropriate case.
Ordered accordingly.
(H.L.DATTU)
CHIEF JUSTICE
(A.K.BASHEER)
JUDGE
MS