IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE V.GIRI WEDNESDAY, THE 4TH FEBRUARY 2009 / 15TH MAGHA 1930 WA.No. 268 of 2009() ---------------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.21483/2008 DATED 21/01/2009 .................... APPELLANTS/PETITIONERS: ---------------------------------------- 1. MANJULAL ELECTRICALS, A DISSOLVED FIRM, REPD. BY ITS MANAGING PARTNER MADHAVA NAMBEESAN, EAST NADA, GURUVAYUR, THRISSUR DIST. 2. MANJULAL HOME APPLIANCES, A DISSOLVED FIRM, REPD. BY MANAGING PARTNER, MADHAVA NAMBEESAN, EAST NADA, GURUVAYUR, THRISSUR DIST. BY ADV. MR.M.K.DILEEP KUMAR RESPONDENTS/RESPONDENTS: ---------------------------------------------- 1. SALES TAX APPELLATE TRIBUNAL, PALAKKAD. 2. TAHASILDAR (R.R), CHAVAKAD, THRISSUR DIST. BY GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 04/02/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Rs/ J.B.KOSHY, Ag.C.J. & V.GIRI, J. -------------------------------------- W.A.No.268 of 2009 ------------------------------------- Dated 4th February, 2009 JUDGMENT Koshy, Ag.C.J . Appellants/petitioners approached this court against Exts.P8 and P9 orders dismissing the delay condonation petitions and consequently the appeals due to delay. The appellants approached the appellate Tribunal for condoning the delay of 1454 and 1460 days in filing the appeals. In Ext.P1 the reason stated is as follows: “The appeal ought to have been filed on or before 23.8.2003. Thus there was minimum delay of 1454 days in filing the appeal. The appellant was suffering from unfavourable health conditions and the doctor was advised for complete rest. The delay in filing the appeal was not deliberate or will full. It is therefore prayed that the Hon'ble Appellate Tribunal the delay caused in filing the appeal may be condoned and appeal admitted.” In Ext.P2 the reason stated is as follows: “The appeal ought to have been filed on or before 18.8.2003. Thus there was minimum delay of 1460 days in filing the appeal. The appellant was suffering from unfavourable health conditions and the doctor was advised for complete rest. The delay in filing the appeal was not deliberate or will full. It is therefore prayed that the Hon'ble Appellate Tribunal the delay caused in filing the appeal may be condoned and appeal admitted.” W.A.268/2009 2 The Tribunal rejected the appeals as no valid reasons are stated for condoning the long delay of more than 1450 days in filing the appeals. It is true that earlier Ext.P5 certificate was produced before this court. Since the Tribunal did not consider the delay condonation petitions earlier, the petitioners filed the writ petition and along with the writ petition a certificate issued by an Ayurvedic Physician was produced showing that the petitioner was suffering from Rheumatic complaints and required absence from duty with effect from 12.1.2003 to 9.8.2007. The certificate is dated 12.1.2003. Another certificate was issued on 10.8.2007 stating that he has recovered from his illness. Apart from the above certificates, details of disease, treatment, consultation etc. were not mentioned and no material was produced along with Exts.P1 and P2. We are of the view that the Tribunal was justified in holding that no valid reasons are stated to condone the long delay in filing the appeals. Learned Judge also considered and agreed with the same. We see no ground to interfere with the same in an intra-court appeal. The appeal is dismissed. J.B.KOSHY ACTING CHIEF JUSTICE V.GIRI JUDGE tks