IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 103 of 2006()
1. STATE OF KERALA, REPRESENTED BY
... Petitioner
Vs
1. M/S.M.J.PHARMACEUTICALS LTD.,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.A.KUMAR
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice A.K.BASHEER
Dated :13/11/2008
O R D E R
H.L.DATTU, C.J. & A.K.BASHEER, J.
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S.T.Rev.No. 103 of 2006 &
C.M.Appln.No.299 of 2006
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Dated, this the 13th 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. 115/2004
dated 18.6.2004, is before us in this revision petition.
(2) In filing the revision petition there is a delay of 475 days.
To condone the said delay, C.M.Appln.No.299/2006 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. 103/2006 -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