IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 19TH NOVEMBER 2009 / 28TH KARTHIKA 1931 OT.Rev.No. 49 of 2009() ----------------------- TAVAT.40/2008 of S.T.A.TRIBUNAL,ERNAKULAM .................... REVISION PETITIONER/APPELLANT/ASSESSEE ---------------------------------------------------------- INTEGRATED MEDICAL SYSTEMS, SNEHA NAGAR-56, ERAVIPURAM P.O., KOLLAM DISTRICT REPRESENTED BY ITS MANAGING PARTNER M.R.SHAMEER. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): RESPONDENT/REVENUE --------------------------------- STATE OF KERALA, REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 695 033. THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 19/11/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... O.T. Rev. No.49 of 2009 & C.M. Appln. No.1388 of 2009 .................................................................... Dated this the 19th day of November, 2009. ORDER Ramachandran Nair, J. The delayed revision is filed against penalty partly sustained by the Tribunal. Even though we are inclined to condone the delay, considering the fact that there is no merit in the case in as much as Tribunal has granted relief in favour of petitioner, the correctness of which itself is a matter of doubt, we decline to condone the delay and consequently we dismiss the delay condonation petition as well as revision petition. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms