IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER FRIDAY, THE 8TH AUGUST 2008 / 17TH SRAVANA 1930 ST.Rev..No. 319 of 2005 ------------------------------- AITA.72/1996 OF STAT .ADDL.BENCH ,ERNAKULAM .................... REVISION PETITIONER/APPELLANT/REVENUE: ------------------------------------------------------------------ STATE OF KERALA, REP. BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. RESPONDENTS: RESPONDENT/ASSESSEE: ----------------------------------------------------------- THE HIGHLAND PRODUCE CO. LTD., ALAPPUZHA. R1 - BY ADV. SRI.A.M.SHAFFIQUE (SR.) SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.ANIL D. NAIR FOR SMT.PRIYA MAHESH FOR THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 08/08/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.Dattu,C.J. & A.K.Basheer,J. ----------------------------------------------------- S.T.Rev.No.319 of 2005 & C.M.Appln.Nos.628 of 2005 & 679 of 2008 ------------------------------------------------------ Dated, this the 8th day of August, 2008 ORDER H.L.Dattu,C.J. This revision petition is filed against the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Ernakulam in T.A.No.72 of 1996 dated 10th October 2002. 2. In filing the revision, there is enormous delay. Therefore, an application under Section 5 of the Limitation Act is filed to condone the delay in filing the revision petition. 3. When the matter had been posted before the Court on the earlier occasion, after seeing that the affidavit filed is nothing but a stereo-typed affidavit, we had directed the learned Government Advocate to file a better affidavit, if they so desire. Therefore, the matter was adjourned. 4. The Revenue has filed yet another affidavit before us. In the said affidavit, firstly they have stated that the impugned orders passed by the Tribunal, though it is dated 10th October 2002, was received by them only on 8th May, 2003 and, thereafter, it is stated that the Joint Commissioner (Law), Ernakulam had distributed the certified copy of the orders passed by the Tribunal in the office for examining whether an appeal/revision to be filed against the impugned orders passed by the Tribunal. It is further stated that the Deputy Commissioner (General), Commercial Taxes, Thiruvananthapuram had called for the report from the Inspecting Assistant Commissioner (Special Circle), Ernakulam. It is further stated that they received the report from the Deputy Commissioner and, thereafter on 10.03.2004 the Commissioner of Commercial Taxes requested the Advocate General to examine the scope for filing an appeal/revision. The aforesaid communication, along with the connected files, were forwarded from the office of the Joint Commissioner (Law) to the office of the Advocate General on 15.03.2004. They have further stated that immediately thereafter the revision came to be filed along with an application for condonation of delay. 5. In the affidavit filed, two things are clear. Firstly, the petitioner has not explained the delay in getting the report, from the Inspecting Assistant Commissioner (Special Circle), Ernakulam, whether to prefer an appeal/revision against the orders passed by the Tribunal. Thereafter, for the delay till 15.03.2004, there is no explanation whatsoever. This unexplained delay, in our opinion, cannot be condoned by any Court, much less a Court which is entertaining a revision petition. We do not mean that the Revenue has to explain each day's delay. But, they are supposed to explain the delay of ten months in sending the paper from Joint Commissioner (Law), Ernakulam to Advocate General's Office. In our opinion, this unexplained delay is fatal to the proceedings. Therefore, we cannot accept the affidavit filed by the petitioner. Accordingly the applications for condonation of delay require to be rejected and they are rejected. 6. Consequently the revision petition is also rejected. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer Judge an.