IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 7TH AUGUST 2008 / 16TH SRAVANA 1930 S.T.Rev.No.253 of 2005 --------------------------------------- T.A.NO.501/1997 OF THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM (ORDER DATED 30TH JANUARY, 2002) (ASSESSMENT YEAR 1991-92) .................... REVISION PETITIONER/APPELLANT/REVENUE:- --------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SPECIAL GOVERNMENT PLEADER (TAXES) SRI.VINOD CHANDRAN. RESPONDENT/ RESPONDENT/ASSESSEE:- --------------------------------------------------------------- M/S. POTTAKKANAYAM FOOD PRODUCTS, BISCUTS MANUFACTORS, KAYAMKULAM. BY ADV. SRI.ARIKKAT VIJAYAN MENON SMT.MEERA V. MENON THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 07/08/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.Dattu,C.J. & A.K.Basheer,J. ----------------------------------------------------------------------- S.T.Rev.No.253 of 2005 & C.M.Appln.No.470 of 2005 ----------------------------------------------------------------------- Dated, this the 7th day of August, 2008 ORDER H.L.Dattu,C.J. State, being aggrieved by the orders passed by the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Kottayam in T.A.No.501 of 1997 dated 30th January, 2002, is before us in this revision petition. (2) In filing the revision petition there is a delay of 865 days. To condone the said delay, C.M.Appln.No.470 of 2005 is filed under section 5 of the Limitation Act. Along with the said application a printed affidavit is filed before us. In the said affidavit except stating that the papers were moving from table to table and person to person, no other explanation is offered by the Revenue for the delay in filing the revision petition. It is apropos to mention here, that, no explanation whatsoever has been offered in the stereo-typed affidavit supporting the delay condonation application for the delay between 5.4.2003 to 19.4.2005. (3) The explanation offered by the petitioner for condonation of the delay in filing the Sales Tax Revision case is wholly unsatisfactory. Therefore, the delay in filing the revision petition cannot be condoned by S.T.Rev.253/2005 - 2 - us. Accordingly the application for condonation of delay requires to be rejected and it is rejected. (4) Consequently the revision petition is also rejected. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer Judge vku/-