IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 43 of 2006()
1. STATE OF KERALA, REP. BY
... Petitioner
Vs
1. M/S. SHINE PETROLEUM PRIVATE LTD.
... 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 :01/12/2008
O R D E R
H.L.DATTU, C.J. & A.K.BASHEER, J.
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S.T.Rev.No.43 of 2006 &
C.M.Appln.No.150 of 2006
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Dated, this the Ist day of December, 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.1183/2003 dated 19.2.2004, is before us in this revision petition.
(2) In filing the revision petition there is a delay of 584 days.
To condone the said delay, C.M.Appln.No.150/2006 is filed. Along with the
said application an affidavit is filed before us. In the said affidavit it is stated
that, the order of the Tribunal was received in the office of the Joint
Commissioner (Law) on 20.4.2004. It is also stated that, on 20.4.2004 itself
the order of the Tribunal along with connected files were distributed in the
office of the Joint Commissioner for examining the scope for filing Tax
Revision. It is stated that, thereafter, the order along with the suggestions
were forwarded to the Secretary, Taxes suggesting to file Sales Tax Revision.
The same was again received in the office of the Joint Commissioner on
23.3.2005 and the same was sent to the office of the Advocate General for
preparing Revision Petition. It is also stated that, after preparation of the
S.T.Rev.No.43/2006 -2-
revision the same was signed on 17.1.2006 and entrusted to the office of
the Advocate General for filing Sales Tax Revision.
(3). It is further stated in the affidavit that, delay was
caused on account of administrative reasons. It is stated that the delay
is not wilful.
(4) 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.
(5) Consequently the revision petition is also rejected.
(6) The questions 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