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 12TH AUGUST 2008 / 21ST SRAVANA 1930 S.T.Rev.No.220 of 2005 -------------------------------------- T.A.672 OF 2001 OF THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD. (ORDER DATED 7TH JUNE, 2003) (ASSESSMENT YEAR 1992-93) .................... REVISION PETITIONER/RESPONDENT/REVENUE:- -------------------------------------------------------------------- STATE OF KERALA, REP. BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SPECIALGOVERNMENT PLEADER SRI.VINOD CHANDRAN RESPONDENT/APPELLANT/ASSESSEE:- --------------------------------------------------------- T.V.KURIAKOSE, HILL PRODUCE DEALER, VADAKKANCHERY, PALAKKAD. BY ADV. SRI.P.N.KRISHNANKUTTY ACHAN (SR.) & SRI.K.MOHANA KANNAN. THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 12/08/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.Dattu,C.J. & A.K.Basheer,J. ----------------------------------------------------------------------- S.T.Rev.No.220 of 2005 & C.M.Appln.No.419 of 2005 ----------------------------------------------------------------------- Dated, this the 12th day of August, 2008 ORDER H.L.Dattu,C.J. State, being aggrieved by the orders passed by the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Palakkad in T.A.No.672 of 2001 dated 7th June, 2003, is before us in this revision petition. (2) In filing the revision petition there is a delay of 313 days. To condone the said delay, C.M.Appln.No.419 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 vns/-