IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 116 of 2006()
1. STATE OF KERALA.
... Petitioner
Vs
1. M/S. FERRUM ASSOCIATED TECHNOLOGIES,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.P.V.GEORGE(ONAKKOOR)
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.116 of 2006 &
C.MAppln.No.311 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
Sales Tax Appellate Tribunal, Additional Bench-I, Ernakulam in
T.A.No.1216/2003 dated 13.2.2004, is before us in this revision petition.
(2) In filing the revision petition there is a delay of 613 days.
To condone the said delay, C.M.Appln.No.311/2006 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.116/2006 -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