IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.T.SANKARAN MONDAY, THE 30TH JULY 2007 / 8TH SRAVANA 1929 ST.Rev..No. 272 of 2004 --------------------------------- TA.8/1999 OF KERALA AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/APPELLANT/REVENUE ------------------------------------------------------ DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SR.GOVERNMENT PLEADER MR.MOHAMMED RAFIQ RESPONDENT/RESPONDENT/ASSESSEE ----------------------------------------------------------- M/S. SEVEN SEAS DISTILLERIES LIMITED, MANNUTHY, THRISSUR. BY ADV. SRI.V.GIRI THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 30/07/2007, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.Dattu,C.J. & K.T.Sankaran,J. ------------------------------------------------------------------------------ S.T.Rev.No.272 of 2004 & C.M.Appln.No.732 of 2004 ----------------------------------------------------------------------------- Dated, this the 30th day of July, 2007 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, Palakkad in T.A.No.8 of 1999 dated 7th November, 2001 is before us in this revision petition. (2) In filing the revision petition there is a delay of 488 days. To condone the said delay, C.M.Appln.No.732 of 2004 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. (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 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 K.T.Sankaran Judge vns/-