IN THE HIGH COURT OF KERALA AT ERNAKULAM
TRC No. 108 of 2003()
1. STATE OF KERALA, REPRESENTED BY DEPUTY
... Petitioner
Vs
1. M/S.COLOUR GRAPHS, ERNAKULAM.
... Respondent
For Petitioner :SR. GOVT.PLEADER
For Respondent :SRI.T.M.SREEDHARAN
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN
Dated :25/09/2007
O R D E R
H.L.DATTU, C.J. & K.T.SANKARAN, J.
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C.M.P.No.1227 of 2003 &
T.R.C.No.108 of 2003
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Dated, this the 25th day of September, 2007
ORDER
H.L.Dattu, C.J.
There is a delay of nearly 378 days in filing this tax revision case against
the orders passed by the Sales Tax Appellate Tribunal, Additional Bench,
Ernakulam in T.A.No.336 of 1999 dated 11th April, 2001.
2. For condoning the delay in filing the revision petition an application
is also filed under Section 5 of the Limitation Act. In the said application at
paragraph 3, the applicant has stated reasons for condoning the delay in filing
the revision petition. The same reads as under:
“3. In filing the Tax Revision Case there occurred a
delay of 378 days, which occurred inevitably due to various
reasons such as on verification and arranging the files, after
numbering the same the Tax Revision Cases are prepared on
getting the service of the learned Government Pleader after
the Court working hours. On preparing the same it is further
verified and corrected and sent to the Deputy Commissioner
(Law) for obtaining the signature of the concerned Officer.
Thereafter it is brought in the office and filed. In complying
the above formalities the above delay caused. The delay
occurred is not due to any wilful laches or negligence on my
part or on the part of the Advocate General’s office also. It is
advised that there is every fair chance of allowing the T R C.
The state is highly aggrieved of the impugned order. Hence
the delay occurred may be condoned, otherwise the State will
be put to irreparable injury and heavy financial loss. In the
interests of justice, it is just and fair that the accompanying
petition filed herewith, it may kindly be allowed.”
3. We have carefully perused the reasons assigned by the applicant for
approaching this Court belatedly. In the application the applicant has stated
that due to various reasons such as on verification and arranging the files, after
numbering the same, etc. the delay has been caused.
T.R.C.No.108/2003
2
4. In filing the revision petition, in our opinion, the said explanation is
wholly unsatisfactory. Therefore, the delay in filing the revision petition cannot
be condoned by us. Accordingly, the said application requires to be rejected
and it is rejected.
4. Consequently, the tax revision case also stands rejected.
Ordered accordingly.
(H.L.DATTU)
CHIEF JUSTICE
(K.T.SANKARAN)
JUDGE
vns