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 TUESDAY, THE 5TH AUGUST 2008 / 14TH SRAVANA 1930 S.T.Rev.No.190 of 2005 -------------------------------------- ORDER DATED 10.12.2003 IN T.A.109/2003 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. (ASSESSMENT YEAR 2000-2001) .................... REVISION PETITIONER/RESPONDENT/REVENUE:- ----------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY THE JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SPECIAL GOVERNMENT PLEADER SRI.VINOD CHANDRAN RESPONDENT/APPELLANT/ASSESSEE:- --------------------------------------------------------- SHRI.K.C.CHACKO, ASHAR TRADERS AND ARCHANA OIL INDUSTRIES, KURAMPALA, PANDALAM. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) & SRI.K.M.FIROZ THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 05/08/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.Dattu,C.J. & A.K.Basheer,J. ----------------------------------------------------- S.T.Rev.No.190 of 2005 & C.M.Appln.Nos.358 of 2005 & 708 of 2008 ------------------------------------------------------ Dated, this the 5th 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, Thiruvananthapuram in T.A.No.109 of 2003 dated 10th December, 2003. 2. In filing the revision, there is a delay of 260 days. 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, they have stated that the impugned orders passed by the Tribunal, though it is dated 10.12.2003, was received by the Joint Commissioner (Law), Ernakulam only on 2.4.2004 and, thereafter, it is stated that the Joint Commissioner (Law) had distributed the certified copy of the orders passed by the Tribunal in the office for examining whether an S.T.Rev.190/2005 - 2 - appeal/revision to be filed against the impugned orders passed by the Tribunal and a report was called for from Sales Tax Officer, Adoor. Based on the report submitted by the Sales Tax Officer, the Joint Commissioner (Law) forwarded the files to the office of the Deputy Commissioner (L.W.), Thiruvananthapuram, who, in turn, requested the Advocate General to examine the scope for filing an appeal/revision against the orders passed by the Tribunal, by his letter dated 30.6.2004 and thereafter the matter was placed before the Special Government Pleader (Taxes) for examining the scope for filing an appeal/revision on 26.8.2004. Since the Special Government Pleader was busy with Court work and other drafting work, the files could not be taken up immediately. Since the Special Government Pleader was of the opinion that revision ought to be filed in the matter, the same was prepared on 10.3.2005 and filed on 17.3.2005, along with an application for condonation of delay. 5. In the affidavit filed, the explanation offered for the delay occurred in the office of the Advocate General between 26.8.2004 and 17.3.2005 is not at all satisfactory and such 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 that occurred in the office of the Advocate General. In our opinion, this unexplained delay is fatal to the S.T.Rev.190/2005 - 3 - 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 vku/-