IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER WEDNESDAY, THE 9TH JULY 2008 / 18TH ASHADHA 1930 ST.Rev..No. 552 of 2004 --------------------------------- TA.90/1996 of S.T.A.TRIBUNAL, ADDL.BENCH, PALAKKAD .................... REVISION PETTIONER/RESPONDENT/REVENUE --------------------------------------------------------------------- STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER (LAW) COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADERSRI.MUHAMMED RAFIQ RESPONDENTS: APPELLANT/ASSESSEE ---------------------------------------------------------- M/S.KALYAN JEWELLERY, KANJANI, THRISSUR. BY ADV. SRI.E.P.GOVINDAN FOR R1 THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 09/07/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - C.M.Appl.No.1347 OF 2004 in S.T.Rev.No.552 OF 2004 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of July 2008 ORDER H.L.DATTU, C.J. This revision petition is filed against the orders passed by the Sales Tax Appellate Tribunal in T.A.No.90 of 1996 dated 30.3.2002. 2. There is a delay of 638 days in filing the revision petition. Therefore, to condone the delay, an application under Section 5 of the Limitation Act is filed. 3. A perusal of the explanation offered by the applicant would only show that the files were moving from table to table and from person to person. Apart from saying this, there is no other explanation to condone the delay in filing this application. The explanation offered is wholly unsatisfactory. Therefore, the prayer made in the application requires to be rejected and accordingly, it is rejected. 4. Consequently, the revision petition also stands rejected. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE jes