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 WEDNESDAY, THE 19TH NOVEMBER 2008 / 28TH KARTHIKA 1930 ST.Rev..No.30 of 2007 ------------------------------------ (ORDER OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD DATED18.8.2005 IN TA.No.116/2005) .................... REVISION PETITIONER/RESPONDENT/REVENUE: ----------------------------------------------------------------------- STATE OF KERALA , REP. BY JOINT COMMISSIONER (LAW) IN-CHARGE, COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. RESPONDENT/APPELLANT/ASSESSEE: -------------------------------------------------------- M/S.TOJA TYRE & THREADS (P) LIMITED, KALADY. BY DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ. THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 19/11/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------ S.T.Rev.No. 30 of 2007 & C.M.Appln.No.74 of 2007 --------------------------------------------- Dated, this the 19th 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, Palakkad in T.A.No.116/2005 dated 18.8.2005 , is before us in this revision petition. (2) In filing the revision petition there is a delay of 312 days. To condone the said delay, C.M.Appln.No.74/2007 is filed. Along with the said application an affidavit is filed before us. In the said affidavit it is stated that, the order of the Tribunal was received in the office of the Joint Commissioner (Law) on 9.12.2005 and, that, after obtaining the proposal from the Commissionerate, Thiruvananthapuram the files were sent to the office of the Advocate General on 7.12.2006 for preparing the revision petition and ascertaining the opinion from the concerned Government Pleader. It is stated that, the files were placed before the concerned Government Pleader on 16.12.2006. It is also stated that after preparation of the revision the same was signed on 26.12.2006 and entrusted to the office of the Advocate General for filing on the same day itself. (3). It is further stated in the affidavit that, delay was caused on S.T.Rev.No.30/2007 -2- account of administrative reasons as well as by reason of heavy work load in the office of the Advocate General and concerned Government Pleader. It is also stated that some delay was caused in getting the assessment records from the concerned assessing authority. It is also stated that the delay is not wilful. (4) 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. (5) Consequently the revision petition is also rejected. (6) 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