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 20TH MARCH 2009 / 29TH PHALGUNA 1930 ST.Rev..No. 5 of 2005() ----------------------- TA.271/2001 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... REVISION PETITIONER --------------------------------------- STATE OF KERALA REP. BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. SHAMSUDEEN RESPONDENT(S): --------------- M/S.MAHINDRA & MAHINDRA LTD., JEEP & LIGHT COMMERCIAL VEHICLE, EDAPPILLY. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 20/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- S.T. Rev. No. 5 OF 2005 & C.M. Appln. No. 9 of 2005 -------------------------------------------- Dated this the 20th day of March, 2009 JUDGMENT Ramachandran Nair,J. In the course of considering the delay condonation petition, we have considered the merits of the case. We do not think there is any case for forfeiture of surcharge which is not collected tax. We therefore dismiss the delay condonation petition and consequently Tax Revision. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2