IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 114 of 2006()
1. STATE OF KERALA, REPRESENTED BY JOINT
... Petitioner
Vs
1. M/S.THOTTAN JEWEL HOUSE,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :DR.K.B.MUHAMED KUTTY (SR.)
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. 114 of 2006 &
C.M.Appln.No.309 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
Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench,
Palakkad in T.A.No.237/2003 dated 4.7.2003, is before us in this revision
petition.
(2) In filing the revision petition there is a delay of 655 days.
To condone the said delay, C.M.Appln.No309/2006. 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.
S.T.Rev.No. 114/2006 -2-
(4) Consequently the revision petition is also rejected.
(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