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 THURSDAY, THE 7TH AUGUST 2008 / 16TH SRAVANA 1930 S.T.Rev.No.261 of 2005 -------------------------------------- T.A.NO.699/2002 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH-II, ERNAKULAM (ORDER DATED 14.02.2003) (ASSESSMENT YEAR 1981-82) .................... REVISION PETITIONER: RESPONDENT/REVENUE:- ---------------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY THE DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SPECIAL GOVERNMENT PLEADER (TAXES) SRI.VINOD CHANDRAN. RESPONDENT: APPELLANT/ASSESSEE:- ------------------------------------------------------------ M/S.PARAGON SEA FOODS, THOPPUMPADY, KOCHI - 5. BY ADVOCATE SRI.V.P.SUKUMAR THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 07/08/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.Dattu,C.J. & A.K.Basheer,J. ----------------------------------------------------------------------- S.T.Rev.No.261 of 2005 & C.M.Appln.No.477 of 2005 ----------------------------------------------------------------------- Dated, this the 7th day of August, 2008 ORDER 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.699 of 2002 dated 14th February, 2003, is before us in this revision petition. (2) In filing the revision petition there is a delay of 440 days. To condone the said delay, C.M.Appln.No.477 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. (4) Consequently the revision petition is also rejected. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer Judge vku/-