IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 14TH JANUARY 2010 / 24TH POUSHA 1931 ST.Rev..No. 142 of 2005() ------------------------- TA.575/2002 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/APPELLANT/REVENUE --------------------------------------------------------- STATE OF KERALA REP.BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ RESPONDENT(S): RESPONDENT/ASSESSEE ---------------------------------- M/S. BROTHERS SALES AGENCIES, GOOD SHED ROAD, TIRUR. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 14/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S. T. Rev. No. 142 OF 2005 & C.M. Appln. No. 702 of 2008 -------------------------------------------- Dated this the 14th day of January, 2010 JUDGMENT Ramachandran Nair, J. S.T. Revision remains defective on account of failure to serve notice on the respondent. It is not known whether the respondent is in business. Further, we find that the disputed turnover is only Rs. 3 lakhs and it is not known whether State can expect success in the revision. The assessment year involved is 1994-95 and revision filed with a delay of 338 days is pending for the last over years. We do not find any merit in the Delay Condonation Petition and therefore the same is dismissed. Consequently ST Revision is also dismissed without going into the merits of the case. (C.N.RAMACHANDRAN NAIR) Judge (V.K. MOHANAN) Judge. kk 2 (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 3