IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE J.B.KOSHY & THE HONOURABLE MR. JUSTICE K.P.BALACHANDRAN MONDAY, THE 24TH SEPTEMBER 2007 / 2ND ASWINA 1929 RP.No. 1089 of 2006() ------------------------- AGAINST THE JUDGEMENT/ORDER IN WA.211/2006 .................... REVIEW PETITIONER/APPELLANT -------------------------- M/S.TIYARCEE TILES, CHERPU, TRICHUR DISTRICT, REP. BY ITS MANAGING PARTNER, T.C.SHAJI. BY ADV. SMT.S.K.DEVI RESPONDENT: RESPONDENT ------------------ THE ADDL. SALES TAX OFFICER, DEPT. OF COMMERCIAL TAXES, II CIRCLE, THRISSUR. BY GOVERNMENT PLEADER SRI.NOBLE MATHEW THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 24/09/2007, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: tss J.B.KOSHY & K.P.BALACHANDRAN, JJ. -------------------------------------- R.P.No.1089 of 2006 in W.A.No.211 OF 2006 ------------------------------------- Dated 24th September, 2007 ORDER Koshy,J . In the judgment under review, this court noticed that orders challenged were appealable and writ petition was filed much after the expiry of time for filing statutory appeal. The writ petition was filed with much delay and the writ appeal was also dismissed. We are of the opinion that no grounds are made out for reviewing the judgment. A review petition cannot be equated to an appeal proceedings or a petition for rehearing of the matter. The review petition is dismissed. J.B.KOSHY JUDGE K.P.BALACHANDRAN JUDGE tks