IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 21ST OCTOBER 2010 / 29TH ASWINA 1932 ST.Rev..No. 222 of 2010() ------------------------- TA.332/2009 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... REVISION PETITIONER/APPELLANT/ASSESSEE ---------------------------------------------------------- M/S.CALICUT TECHNO AGENCIES, REPRESENTED BY ITS PARTNER M.M.SANTHOSH KUMAR, S/O.MADHAVAN NAIR, MADANCHERI MEETHAL HOUSE, PAINGOTTUPURAM AMSOM DESOM, KUTTIKKATTOOR. BY ADV. SRI.A.K.SRINIVASAN SRI.JIMMY GEORGE SRI.A.S.BENOY RESPONDENTS/RESPONDENTS/REVENUE --------------------------------- 1. APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CALICUT - 673 006. 2. SALES TAX APPELLATE TRIBUNAL, KOZHIKODE - 673 032. 3. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, TRIVANDRUM - 695 001. BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 21/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Rev. No.222 of 2010 .................................................................... Dated this the 21st day of October, 2010. JUDGMENT Ramachandran Nair, J. Revision is filed against common order of the Tribunal dismissing two appeals filed against two assessments for 2000-2001 and 2001-2002 on the ground of delay in filing the appeals. In the first place, revision is not maintainable against order rejecting delay condonation petition and the position is made clear by this court vide judgment in S.T. Rev. No.35/2010. Remedy, if any, available to the petitioner will be probably to file a writ petition. S.T. Revision case is therefore dismissed as not maintainable. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms