IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 82 of 2006()
1. STATE OF KERALA.
... Petitioner
Vs
1. M/S. CHIRIANKANDATH JEWELLERY,
... 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 :12/11/2008
O R D E R
H.L.DATTU, C.J. & A.K.BASHEER, J.
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S.T.Rev.No.82 of 2006 &
C.M.Appln. No.261 of 2006
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Dated, this the 12th day of November, 2008
O R D E R
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 R.P.No.7/2002 dated 29.9.2002 in T.A.No.361/2001
dated 23.3.2002, is before us in this revision petition.
(2) In filing the revision petition there is a delay of 1063 days.
To condone the said delay, C.M.Appln.No261/2006. 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.
S.T.Rev.No.82/2006 -2-
(4) Consequently the revision petition is also rejected.
(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