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 14TH JULY 2008 / 23RD ASHADHA 1930 S.T.Rev.No.10 of 2005 --------------------------------------- T.A.412/2003 OF KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH-II, ERNAKULAM (ORDER DATED 20.06.2003) (ASSESSMENT YEAR 1999-2000) .................... REVISION PETITIONER/APPELLANT/REVENUE:- -------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY THE DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. RESPONDENT/RESPONDENT/ASSESSEE:- ------------------------------------------------------------- M/S.KAMDAR BROS., SPRAY OIL MERCHANT, BAZAR ROAD, KOCHI -2. THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 14/07/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.Dattu,C.J. & A.K.Basheer,J. --------------------------------------------------------------------------- S.T.Rev.No.10 of 2005 & C.M.Appln.No.23 of 2005 -------------------------------------------------------------------------- Dated, this the 14th day of July, 2008 ORDER H.L.Dattu,C.J. State, being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench-II, Ernakulam in T.A.No.412 of 2003 dated 20.6.2003, is before us in this revision petition. (2) In filing the revision petition there is a delay of 375 days. To condone the said delay, C.M.Appln.No.23 of 2005 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 A.K.Basheer Judge vku/-