IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.T.SANKARAN MONDAY, THE 17TH MARCH 2008 / 27TH PHALGUNA 1929 ST.Rev..No. 87 of 2008 TA.173/2003 OF SALES TAX APPELLATE TTIBUNAL,ADDL.BENCH,ERNAKULAM REVN.PETITIONER/RESPONDENT/REVENUE --------------------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW) IN-CHARGE, COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ RESPONDENT: APPELLANT/ASSESSEE ------------------------------- M/S. CARRIER AIRCON LTD., RAVIPURAM, ERNAKULAM. THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 17/03/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU,C.J. & K.T.SANKARAN, J. ---------------------------------------------------- S.T.REV. NO. 87 OF 2008 and C.M.APPL.NO. 182 OF 2008 ---------------------------------------------------- Dated this the 17th March, 2008 O R D E R H.L.DATTU, C.J. This Sales Tax Revision is directed against the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench – I, Ernakulam in T.A.No.173 of 2003 dated 14.7.2004, for the assessment year 1997-98. 2. In filing the Revision, there is an enormous delay of 1127 days. To condone the said delay, the petitioner has filed an application under section 5 of the Limitation Act. Along with that application an affidavit is also filed. 3. We have carefully perused the explanation offered by the petitioner in the affidavit for condonation of delay. The explanation offered, in our view, is wholly unsatisfactory. Therefore, the delay in filing the Revision cannot be condoned by us. Accordingly, the application for condonation of delay in filing the Revision is rejected. 4. Consequent to the dismissal of the application for condonation of delay in filing the Revision, the Sales Tax Revision also stands rejected. Ordered accordingly. (H.L.DATTU) Chief Justice (K.T.SANKARAN) Judge ahz/