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 26TH AUGUST 2008 / 4TH BHADRA 1930 S.T.Rev..No. 283 of 2003 ---------------------------------------- ORDER DATED 19.2.2001 IN TA.299/1991 OF THE KERALA AGRICULTURAL INCOME TAX APPELLATE TRIBUNAL, ADITIONAL BENCH-I, ERNAKULAM .................... REVISION PETITIONER/REVENUE/APPELLANT: ------------------------------------------------------------------- STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SR.GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ RESPONDENT/ASSESSEE/RESPONDENT: ----------------------------------------------------------- M/S. SINDHU TRADERS, BASIN ROAD, ERNAKULAM. BY ADV. SRI.JOHNSON ABRAHAM SRI.S.GOPINATHAN SRI.NELSON ABRAHAM THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 26/08/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------ S.T.Rev.No.283 of 2003 & C.M.Appln.No.537 of 2003 --------------------------------------------- Dated, this the 26th day of August, 2008 O R D E R H.L.Dattu, C.J. State, being aggrieved by the orders passed by the Kerala Agricultural Income Tax Appellate Tribunal, Additional Bench, Ernakulam dated 19-2-2001 in T.A.No.299 of 1991 is before us in this revision petition. (2) In filing the revision petition there is a delay of 698 days. To condone the said delay, C.M.Appln.No.537 of 2003 is filed under section 5 of the Limitation Act. Along with the said application an 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 S.T.Rev.No.283/2003 -2- 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 MS