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 MONDAY, THE 17TH NOVEMBER 2008 / 26TH KARTHIKA 1930 ST.Rev..No.269 of 2006 ------------------------------------ (ORDER OF THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH II, ERNAKULAM DATED 24.4.2004 IN T.A.NO.908/2003) ......................... REVISION PETITIONER/RESPONDENT/REVENUE: ---------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SPECIAL GOVERNMENT PLEADER SRI.VINOD CHANDRAN. RESPONDENT/APPELLANT/ASSESSEE: -------------------------------------------------------- M/S.VIJAYA GLASS EMPORIUM, BAZAR ROAD, MATTANCHERRY, KOCHI-2. BY ADV.SRI.A.KUMAR. THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 17/11/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------ S.T.Rev.No. 269 of 2006 & C.M.Appln.No.649 of 2006 --------------------------------------------- Dated, this the 17th day of November, 2008 O R D E R 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-II, Ernakulam in T.A.No.908 of 2003 dated 24.4..2004, is before us in this revision petition. (2) In filing the revision petition there is a delay of 612 days. To condone the said delay, C.M.Appln.No.649/2006 is filed. Along with the said application an affidavit is filed before us. In the said affidavit it is stated that, the order of the Tribunal was received in the office of the Joint Commissioner (Law) on 15.9.2004 and, that, after obtaining the proposal from the Commissionerate, Thiruvananthapuram the files were sent to the office of the Advocate General on 8.9.2005 for preparing the revision petition and ascertaining the opinion from the concerned Government Pleader. It is stated that, the files were placed before the concerned Government Pleader on 20.9.2005. It is also stated that after preparation of the revision the same was signed on 27.7.2006 and entrusted to the office of the Advocate General for filing on the same day itself. S.T.Rev.No.269/2006 -2- (3). It is further stated in the affidavit that, delay was caused on account of administrative reasons as well as by reason of heavy work load in the office of the Advocate General. It is also stated that some delay was caused in getting the assessment records from the concerned assessing authority. It is also stated that the delay is not wilful. (4) 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. (5) Consequently the revision petition is also rejected. (6). The question of law raised in this revision petition is left open to be agitated in an appropriate case. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS