IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 24TH JANUARY 2008 / 4TH MAGHA 1929 W.P(C).No. 2910 of 2008(U) --------------------------------- PETITIONER: -------------- U.V. VARGHESE, TIMBER MERCHANT, CHALAKUDY, THRISSUR. BY ADV. SRI.V.K.SHAMUSUDHEEN RESPONDENTS: ----------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, THRISSUR. 2. KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 2910 OF 2008 U = = = = = = = = = = = = = = = = Dated this the 24th January, 2008 J U D G M E N T Ext. P4 rejecting an application for condonation of delay is under challenge. Petitioner had filed an appeal before the Tribunal. Since the appeal was belated, petitioner filed Ext. P3 application for condoning delay of 598 days. It is submitted that along with Ext. P3 application, petitioner had also produced a medical certificate certifying that he was under the treatment of the doctor who issued the same. On this basis, petitioner contended that he was prevented from filing the appeal in time and sought condonation of delay. The Tribunal considered the request and rejected the same by Ext. P4. It is challenging Ext. P4 this writ petition has been filed. 2. In paragraph 2 of the order, the contentions of both sides have been dealt with and in paragraph 3, the Tribunal merely stated that it found force in the contention raised by the Revenue. it is also stated that the reasons for the delay are not properly explained. In the process, the Tribunal has not explained as to why W.P.(C) No. 2910 OF 2008 -2- the medical certificate produced by the petitioner was not acceptable to it. More over, the Tribunal has not dealt with the contentions of the petitioner and for this reason Ext. P4 deserves to be set aside. Accordingly, I quash Ext. P4 and direct that Ext. P3 delay condonation application made by the petitioner shall be reconsidered by the Tribunal. Writ petition is disposed of as above. ANTONY DOMINIC JUDGE jan/-