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 9TH DECEMBER 2008 / 18TH AGRAHAYANA 1930 ST.Rev..No.150 of 2008 --------------------------------------- (ORDER OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM DATED 31.01.2006 IN TA.No.234/2001) (ASSESSMENT YEAR 1996-1997) .................... REVISION PETITIONER/APPELLANT/REVENUE:- ------------------------------------------------------------------ STATE OF KERALA , REPRESENTED BY JOINT COMMISSIONER (LAW) IN-CHARGE, COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. RESPONDENT/RESPONDENT/ASSESSEE:- ----------------------------------------------------------- M/S.PULPARAMBIL JEWELLERY, THODUPUZHA. BY ADV. SRI.RAJU JOSEPH. THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 09/12/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------ S.T.Rev.No. 150 of 2008 & C.M.Appln.No.375 of 2008 --------------------------------------------- Dated, this the 9th day of December, 2008 O R D E R H.L.Dattu, C.J. This revision petition is filed against the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kottayam, in T.A.No.234/2001 dated 31.01.2006. 2. In filing the revision, there is a delay of 499 days. Therefore, an application under Section 5 of the Limitation Act is filed to condone the delay in filing the revision petition. Along with the said application, an affidavit is filed before us. In the said affidavit it is stated that, the order of the Tribunal passed on 31.1.2006 was received in the office of the Joint Commissioner (Law), Ernakulam on 16.10.2006, and, that, immediately on receipt, the same was sent to the office of the Law Officer, Commercial Taxes, Kottayam for report. It is further stated that, the Law Officer after going through the files forwarded a report, based on which, the office of the Commissioner of Commercial Taxes by letter dated 2.1.2008 requested the Advocate General to examine the scope for appeal/revision in the above matter. It is stated that, the letter dated 2.1.2008 was received in the office of the Joint Commissioner (Law) on 10.1.2008. The above letter along with S.T.Rev.No. 150/2008 -2- the connected files were forwarded from the office of the Joint Commissioner (Law) on 4.2.2008 to the office of the Advocate General and the matter was placed before the Special Government Pleader (Taxes) for examining the scope for appeal. 3. It is further stated in the affidavit that, due to court work and other drafting work the files could not be taken up immediately. It is stated that, the Special Government Pleader (Taxes) having examined the files called for the records of the case. The records were placed before the Special Government Pleader (Taxes) on 28.4.2008 and having examined the same, he was of the opinion that revision ought to be filed in the matter and hence prepared a revision and submitted the same for approval of the learned Additional Advocate General. The learned Additional Advocate General having approved the same, sent it to the filing section for filing on 19.5.2008. 4. It is stated in the affidavit that the delay was caused due to exigencies of work. It is also stated that the delay is not wilful or deliberate. 5. The explanation offered by the petitioner for condonation of delay in filing the Sales Tax Revision case is wholly unsatisfactory. We do not mean that Revenue has to explain each day's S.T.Rev.No. 150/2008 -3- delay. But, they are supposed to satisfactorily explain the delay that has occurred between 16.10.2006 and 4.2.2008. 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. 6. Consequently the revision petition is also rejected. 7. The questions of law raised in the revision petition is left open to be agitated in an appropriate case. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS