IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 3RD MARCH 2009 / 12TH PHALGUNA 1930 ST.Rev..No. 36 of 2009() ------------------------ TA.90/2007 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER: --------------------------------------- M/S.CENTRAL CHEMICALS, KADAKKARAPPALLY, CHERTHALA. BY ADV. SRI.C.A.SADASIVAN SRI.S.ABU BAKER KUNJU SRI.JOY P.JOSE SRI.RAMAN JANARDHANAN SRI.C.G.RADHAKRISHNA PILLAI RESPONDENT(S): --------------- STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVT. SECRETARIATE, THIRUVANANTHAPURAM. BY G.P. SRI.V.K.SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ALONG WITH STRV NOS.37&38/2009 ON 03/03/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Revn. Nos.36, 37 & 38 of 2009 & C.M. Appl. No.154/2009 in S.T. Revn. No.36/2009, C.M. Appl. No.157/2009 in S.T. Revn. No.37/2009 & C.M. Appl. No.158/2009 in S.T. Revn. No.38/2009 .................................................................... Dated this the 3rd day of March, 2009. ORDER Ramachandran Nair, J. Revision cases are filed with inordinate delay of 275 days. It is seen from the affidavit that the petitioner has settled liability under amnesty scheme. On merits, we find that the Tribunal decided the issue based on decision of this court in DEPUTY COMMISSIONER, SALES TAX(LAW) V. C.T.KOCHOUSEPH (2005) 13 KTR 58. Grounds raised in support of delay condonation petition will not justify condonation of the inordinate delay in filing the revision. Moreover, on merits also there is no case for the petitioner. We, 2 therefore, dismiss the delay condonation petitions and revisions are also consequently dismissed. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms