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 TUESDAY, THE 15TH JULY 2008 / 24TH ASHADHA 1930 S.T.Rev.No.96 of 2005 --------------------------------------- T.A.40/2002 OF THE KERALA SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH-II, ERNAKULAM (ORDER DATED 18.2.2003) (ASSESSMENT YEAR 1996-97) .................... REVISION PETITIONER/RESPONDENT/REVENUE:- ----------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. RESPONDENT/APPELLANT/ASSESSEE:- --------------------------------------------------------- M/S. CEAT LTD., MG.G.ROAD, ERNAKULAM. BY ADV.SRI.A.M.SHAFFIQUE (SR.) SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.ANIL D. NAIR SMT.PRIYA MAHESH THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 15/07/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------ S.T.Rev.No.96 of 2005 & C.M.Appln.No.176 of 2005 --------------------------------------------- Dated, this the 15th day of July, 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-II, Ernakulam in T.A.No.40 of 2002 dated 18-2-2003 is before us in this revision petition. (2) In filing the revision petition there is a delay of 508 days. To condone the said delay, C.M.Appln.No.176 of 2005 is filed under section 5 of the Limitation Act. Along with the said application a printed affidavit is filed before us. In the said affidavit except stating that the papers were moving from table to table and person to person, no other explanation is offered by the revenue for the delay in filing the revision petition. (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. S.T.Rev.No. 96/2005 -2- (4) Consequently the revision petition is also rejected. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS