IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 253 of 2005()
1. STATE OF KERALA, REPRESENTED BY
... Petitioner
Vs
1. M/S. POTTAKKANAYAM FOOD PRODUCTS
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.ARIKKAT VIJAYAN MENON
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice A.K.BASHEER
Dated :07/08/2008
O R D E R
H.L.Dattu,C.J. & A.K.Basheer,J.
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S.T.Rev.No.253 of 2005 & C.M.Appln.No.470 of 2005
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Dated, this the 7th day of August, 2008
ORDER
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, Kottayam in T.A.No.501 of 1997 dated 30th January, 2002, is before
us in this revision petition.
(2) In filing the revision petition there is a delay of 865 days.
To condone the said delay, C.M.Appln.No.470 of 2005 is filed under
section 5 of the Limitation Act. Along with the said application a printed
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. It is apropos to mention here, that, no explanation whatsoever has
been offered in the stereo-typed affidavit supporting the delay condonation
application for the delay between 5.4.2003 to 19.4.2005.
(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
S.T.Rev.253/2005
– 2 –
us. Accordingly the application for condonation of delay requires to be
rejected and it is rejected.
(4) Consequently the revision petition is also rejected.
Ordered accordingly.
H.L.Dattu
Chief Justice
A.K.Basheer
Judge
vku/-