IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.P.R.RAMAN & THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 15TH MARCH 2010 / 24TH PHALGUNA 1931 ST.Rev..No. 66 of 2010() ------------------------ AGAINST THE ORDER IN INT.PETITION 45/2009 IN TA.59/2009 & TA 59/2009 of COMMR.KERALA AGR.IT & STAT,TVM. .................... REVISION PETITIONER/ASSESSEE/APPELLANT ---------------------------------------------------------- SMT.R.SATHEE BAI, EX-PULARI TRADERS, MUKKATHALA, KOLLAM. BY ADV. SRI.B.KRISHNA MANI RESPONDENT(S): --------------- STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI. MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 15/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMAN, Ag. C.J. & C .N. RAMACHANDRAN NAIR, J. -------------------------------------------- S. T. Rev. No. 66 OF 2010 -------------------------------------------- Dated this the 15th day of March, 2010 JUDGMENT Ramachandran Nair, J. Revision is filed against the order issued by the Tribunal dismissing a Delay Condonation Petition and consequently the appeal. Another Division Bench of this Court has taken the view in ST Rev. Nos. 35 & 36 of 2010 that revision under Section 41(1) will lie only if the order impugned is issued on merits and only against the order passed by the Tribunal in a Review Petition. In other words, the decision of the Division Bench is that against rejection of the appeal as time-barred no revision will lie to this Court under Section 41(1) of the Act. Following the judgment in STRev. Nos. 35 & 36 of 2010, we dismiss this revision, leaving it open to the petitioner to seek any other remedy available. (P.R.RAMAN) Ag. Chief Justice (C.N.RAMACHANDRAN NAIR) Judge. kk 2