IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 417 of 2004()
1. STATE OF KERALA, REP. BY DEPUTY
... Petitioner
Vs
1. M/S. NOVELTY EXPORT COMPANY,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent : No Appearance
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice A.K.BASHEER
Dated :11/11/2008
O R D E R
H.L.DATTU, C.J. & A.K.BASHEER, J.
------------------------------------------------------
S.T.Rev.No.417 of 2004 &
C.M.Appln.No.1089 of 2004
---------------------------------------------
Dated, this the 11th 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.
219/1999 dated 27.3.2002, is before us in this revision petition.
(2) In filing the revision petition there is a delay of 569
days. To condone the said delay, C.M.Appln.No.1089/2004 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. 417/2004 -2-
(5). In view of the order passed in the revision petition, no
order need be passed in I.A.No.1570/2008, and, therefore, it is closed.
(6). The question of law raised in this revision petition is
kept open to be agitated in an appropriate matter.
Ordered accordingly.
(H.L.DATTU)
CHIEF JUSTICE
(A.K.BASHEER)
JUDGE
MS