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 WEDNESDAY, THE 16TH JULY 2008 / 25TH ASHADHA 1930 S.T.Rev..No. 48 of 2005 -------------------------------------- ORDER DATED 24.12.2002 IN TA.666/2002 OF THE KERALA SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH-I,ERNAKULAM .................... REVISION PETRITIONER/RESPONDENT/REVENUE ----------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SPECIAL GOVERNMENT PLEADER SRI.VINOD CHANDRAN RESPONDENT/APPELLANT/ASSESSEE: -------------------------------------------------------- M/S.SREE VINAYAKA AGENCIES, LIVE CHICKEN, FEED & MEDICINES, BALAKRISHNA MENON ROAD, EDAPPALLY. BY ADV. SMT.K.LATHA THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 16/07/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------- S.T.Rev.No.48 of 2005 & C.M.Appln.No.95 of 2005 -------------------------------------------------- Dated, this the 16th day of July, 2008 ORDER H.L.Dattu,C.J. State being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench-I, Ernakulam in T.A.No.666 of 2002 dated 24.12.2002 is before us in this revision petition. (2) In filing the revision petition there is a delay of 318 days. To condone the said delay, C.M.Appln.No.95 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