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 27TH AUGUST 2008 / 5TH BHADRA 1930 ST.Rev..No.372 of 2004 ---------------------------------------- (ORDER DATED 16.8.2002 IN TA.1361/1999 OF KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH-I, ERNAKULAM) .................... REVISION PETITIONER: APPELLANT: REVENUE: -------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. RESPONDENT: RESPONDENT:ASSESSEE: ------------------------------------------------------------ M/S. TIPS & TOES COSMETICS (INDIA) LTD., KALLIYATH BUILDING, N.H.ROAD, MAMANGALAM, KOCHI. THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 27/08/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------ S.T.Rev.No.372 of 2004 & C.M.Appln.No.1023 of 2004 --------------------------------------------- Dated, this the 27th day of August, 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-I, Ernakulam dated 16th August, 2002 in T.A.No.1361 of 1999 is before us in this revision petition. (2) In filing the revision petition there is a delay of 405 days. To condone the said delay, C.M.Appln.No.1023 of 2004 is filed under section 5 of the Limitation Act. Along with the said application an 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 S.T.Rev.No.372/2004 -2- requires to be rejected and it is rejected. (4) Consequently the revision petition is also rejected. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS