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 FRIDAY, THE 11TH JULY 2008 / 20TH ASHADHA 1930 S.T.Rev..No 513 of 2004 ---------------- ------------------------- ORDER DATED 20.12.2002 IN T.A.NO.505/2001 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM (ASSESSMENT YEAR 1986-87) --- REVISION PETITIONER/RESPONDENT/REVENUE:- ---------------------------------------------------------------------- STATE OF KERALA, REP. BY THE DEPUTY COMMISSION (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ RESPONDENT/APPELLANT/ASSESSEE:- --------------------------------------------------------- SRI.M.MOHANAN, SANJU RUBBER TRADERS, KARIYAM, KADAKKAL. THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 11/07/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.Dattu,C.J. & A.K.Basheer,J. ------------------------------------------------------------------------------ S.T.Rev.No.513 of 2004 & C.M.Appln.No.1253 of 2004 ----------------------------------------------------------------------------- Dated, this the 11th day of July, 2008 ORDER H.L.Dattu,C.J. State, being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Thiruvananthapuram in T.A.No.505 of 2001 dated 20.12.2002, is before us in this revision petition. (2) In spite of granting time, the learned counsel for the Revenue has not paid the process fee to issue notice to the legal representatives of the deceased respondent. That only shows that the Revenue may not be interested in the matter. (3) In the above view of the matter, the application to condone the delay in filing the revision petition, the application to implead the legal heirs of the deceased respondent, the application to condone the delay in setting aside abatement and also the application to set aside abatement are rejected. (4) Consequently, the Sales Tax Revision is also rejected. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer vku/- Judge