{"id":189148,"date":"2007-07-30T00:00:00","date_gmt":"2007-07-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/deputy-commissioner-law-vs-ms-seven-seas-distilleries-ltd-on-30-july-2007"},"modified":"2015-01-30T18:00:53","modified_gmt":"2015-01-30T12:30:53","slug":"deputy-commissioner-law-vs-ms-seven-seas-distilleries-ltd-on-30-july-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/deputy-commissioner-law-vs-ms-seven-seas-distilleries-ltd-on-30-july-2007","title":{"rendered":"Deputy Commissioner (Law) vs M\/S. Seven Seas Distilleries Ltd on 30 July, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Deputy Commissioner (Law) vs M\/S. Seven Seas Distilleries Ltd on 30 July, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST Rev No. 272 of 2004()\n\n\n1. DEPUTY COMMISSIONER (LAW),\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S. SEVEN SEAS DISTILLERIES LTD.,\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :SRI.V.GIRI\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :30\/07\/2007\n\n O R D E R\n                               H.L.Dattu,C.J. &amp; K.T.Sankaran,J.\n\n               ------------------------------------------------------------------------------\n\n               S.T.Rev.No.272 of 2004 &amp; C.M.Appln.No.732 of 2004\n\n               -----------------------------------------------------------------------------\n\n                              Dated, this the 30th day of July, 2007\n\n\n                                                ORDER\n<\/pre>\n<p>H.L.Dattu,C.J.\n<\/p>\n<\/p>\n<p>                    State   being   aggrieved   by   the   orders   passed   by   the   Kerala<\/p>\n<p>Agricultural   Income   Tax   and   Sales   Tax   Appellate   Tribunal,   Additional   Bench,<\/p>\n<p>Palakkad   in   T.A.No.8   of   1999   dated   7th  November,   2001   is   before   us   in   this<\/p>\n<p>revision petition.\n<\/p>\n<\/p>\n<p>                    (2)   In filing the revision petition there is a delay of 488 days. To<\/p>\n<p>condone the said delay, C.M.Appln.No.732    of 2004  is  filed under section 5 of<\/p>\n<p>the   Limitation   Act.     Along   with   the   said   application   a   printed   affidavit   is   filed<\/p>\n<p>before us.  In the said affidavit except stating that the papers were moving from<\/p>\n<p>table   to   table   and   person   to   person,     no   other   explanation   is   offered   by   the<\/p>\n<p>revenue for the delay in filing the revision petition.<\/p>\n<p>                    (3)   The   explanation   offered   by   the   petitioner   for   condonation   of<\/p>\n<p>the   delay   in   filing   the   Sales   Tax   Revision   case   is   wholly   unsatisfactory.<\/p>\n<p>Therefore,   the   delay   in   filing   the   revision   petition   cannot   be   condoned   by   us.<\/p>\n<p>Accordingly the application for condonation of delay requires to be rejected and<\/p>\n<p>it is rejected.\n<\/p>\n<\/p>\n<p>                    (4) Consequently the revision petition is also rejected.<\/p>\n<p>                             Ordered accordingly.\n<\/p>\n<\/p>\n<p>                                                                              H.L.Dattu<\/p>\n<p>                                                                           Chief Justice<\/p>\n<p>                                                                           K.T.Sankaran<\/p>\n<p>                                                                             Judge<\/p>\n<p>vns\/-\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Deputy Commissioner (Law) vs M\/S. Seven Seas Distilleries Ltd on 30 July, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 272 of 2004() 1. DEPUTY COMMISSIONER (LAW), &#8230; Petitioner Vs 1. M\/S. SEVEN SEAS DISTILLERIES LTD., &#8230; Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :SRI.V.GIRI The Hon&#8217;ble the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-189148","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deputy Commissioner (Law) vs M\/S. 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