IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY TUESDAY, THE 25TH JANUARY 2011 / 5TH MAGHA 1932 ST.Rev..No. 16 of 2011() ------------------------ TA.355/2003 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... REVISION PETITIONER/APPELLANT ------------------------------------------------- M/S. SUDHAKARAN & CO. IMFL DEALERS, KUTTYADI, KOZHIKODE. BY ADV. SRI.B.V.JOY SANKER RESPONDENT/RESPONDENT: --------------- STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 25/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... S.T. Rev. No.16 of 2011 & C.M. Appln. No.44 of 2011 .................................................................... Dated this the 25th day of January, 2011. JUDGMENT Ramachandran Nair, J. Revision case is filed with an inordinate delay of two years. The dispute in tax pertains to addition made to the turnover and consequent demand of tax thereon on account of finding of business in illicit liquor. The case of the petitioner is that the firm is acquitted of the criminal charge for dealing in illicit liquor. We do not think assessment is purely dependent on the criminal case filed against the dealer. Consequently on merits the petitioner does not appear to have a case. So far as delay condonation petition is concerned, we do not find any merit or bonafides in it. Therefore, delay condonation petition is dismissed. Consequently S.T. Revision case is also dismissed. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms