IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.T.SANKARAN TUESDAY, THE 26TH JUNE 2007 / 5TH ASHADHA 1929 ST.Rev..No. 227 of 2005 ------------------------- TA.570/2002 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/APPELLANT/REVENUE/ ------------------------------------------------------- STATE OF KERALA, REP. BY THE JOINT COMMISSIONER (LAW), COMEMRCIAL TAXES, ERNAKULAM. BY SPL. GOVERNMENT PLEADER(TAXES) SRI V.V.ASHOKAN RESPONDENT: RESPONDENT/ASSESSEE. --------------------------------- M/S.ANUPAMA RESTAURANT & BAR, MALA, THRISSUR. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 26/06/2007, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L. DATTU, C.J. & K.T. SANKARAN, J. ------------------------------------------------------------------------- C.M.Appln.No.423/2005 & S.T.Rev.No. 227 of 2005 ------------------------------------------------------------------------- Dated, this the 26th day of June, 2007 ORDER H.L. DATTU, CJ. The revenue being aggrieved by the order passed by the Sales Tax Appellate Tribunal in T.A.No.570/2002 dated 11th December, 2003 is before us in this revision petition. 2. In filing the revision petition there is a delay of 162 days. To condone the said delay, C.M.Appln.No.423/2005 is filed under section 5 of the Limitation Act. Along with the said application a stereotyped affidavit is also filed. In the said affidavit except stating that the papers were moving from table to table and shuttled between two officers, no other explanation is offered by the revenue for the delay in filing the revision petitions. The delay is fatal to the proceedings. Further, we are not convinced with the reasons assigned by the revenue to condone the delay. 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. Consequently the revision petition is also rejected. Ordered accordingly. H.L. DATTU, CHIEF JUSTICE. K.T. SANKARAN, JUDGE. mt/-