IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 13TH NOVEMBER 2008 / 22ND KARTHIKA 1930 ST.Rev..No.181 of 2006 ------------------------------------ (ORDER DATED 24.7.2004 IN TA.No.37/2003 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM) .................... REVISION PETITIONER/RESPONDENT/REVENUE: ---------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY THE JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. RESPONDENT/APPELLANT/ASSESSEE: -------------------------------------------------------- M/S. NAVODAYA, ALAPPUZHA, WITH ITS REGIIONAL OFFICE-PB NO.1115, VIDYA SOUDAM, KARIKKAMURI CROSS ROAD, COCHIN-11.. ADV. DR.K.B.MUHAMED KUTTY (SR.) . SRI.K.M.FIROZ. THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 13/11/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------ S.T.Rev.No. 181 of 2006 & C.M.Appln.No.474 of 2006 --------------------------------------------- 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 Sales Tax Appellate Tribunal, Additional Bench, Kottayam in T.A.No.37/2003 dated 24.7.2004, 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.474/2006 is filed under Section 5 of the Limitation Act. Along with the said application an affidavit is filed before us. In the said affidavit it is stated that, after obtaining the order of the Tribunal the matter was sent to the office of the Advocate General on 16.12.2004. It is stated that, some time was taken to get the proposal from the Deputy Commissioner, Legal Wing, Thiruvananthapuram. It is also stated that, due to administrative duties the office of the Deputy Commissioner, Legal Wing consumed some time to process the papers. After reaching the file in the office of the Advocate General the matter was placed before the concerned Government Pleader on 1.1.2005. The concerned file remained with the Government Pleader for some time. It is stated that, due to heavy work load the Government Pleader could not prepare the revision. It is stated S.T.Rev.No.181/2006 -2- that when the Government Pleader left the service he returned the file to the concerned section of the office of the Advocate General. The matter was again placed before the Special Government Pleader (Taxes) only on 3.7.2006. They have further stated that, immediately after the preparation of the revision the same came to be filed along with an application for condonation of delay. It is also stated that the delay is not wilful or deliberate. (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. (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