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. 50 of 2009() ----------------------- TAVAT.250/2008 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... REVN.PETITIONER/RESPONDENT/REVENUE ------------------------------------------------------ STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES,ERNAKULAM. BY GOVERNMENT PLEADER RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- M/S.YASH JEWELLERS, MUMBAI. THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD 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.50 of 2009 & C.M. Appln. No.1394 of 2009 .................................................................... Dated this the 19th day of November, 2009. ORDER Ramachandran Nair, J. Belated revision petition is filed by the State against the order of the Tribunal cancelling demand of registration fee and compounding fee along with penalty. It is seen that the Tribunal has sustained penalty levied under Section 47 of the Kerala VAT Act which was the main issue involved in the appeal. Considering the small amount involved, we do not want to entertain the belated revision petition. Consequently the delay condonation petition and revision petition are dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms