IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 6TH FEBRUARY 2009 / 17TH MAGHA 1930 ST.Rev..No. 13 of 2009 ------------------------ AGAINST THE ORDER DATED 22/03/2006 IN TA. 145/2005 of S.T.A.T.ADDL.BENCH-1,ERNAKULAM .................... REVISION PETITIONER/RESPONDENT/REVENUE : ------------------------------------------------------ STATE OF KERALA REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER, SRI V.K. SHAMSUDEEN RESPONDENT/APPELLANT/ASSESSEE : ----------------------------------------- M/S.JOHN VILIGADAN & SONS, EDAPALLY. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 06/02/2009,ALONG WITH STRV No. 20/09, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- S.T.Rev. Nos. 13 & 20 OF 2009 and C.M. Appl. Nos. 59 & 86 OF 2009 -------------------------------------------- Dated this the 6th day of February, 2009 JUDGMENT Ramachandran Nair,J. Petition for condonation of delay is filed by the State. Delay is 848 days. The ground raised in the condonation petition is the usual ground raised by the State in many cases, which is administrative delay. We are not inclined to accept the ground raised in support of the delay condonation petition. Accordingly, delay condonation petition is dismissed and consequently the Sales Tax Revision is also dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. ttb