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. 205 of 2005 --------------------------------------- ORDER DATED 16.11.2001 IN TA.295/1999 OF THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM .................... REVISION PETITIONER/APPELLANT/REVENUE ------------------------------------------------------------------ STATE OF KERALA, REPRESENTED BY DEPUTY COMMISSIONER (LAW), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY SPECIAL GOVERNMENT PLEADER SRI.VINOD CHANDRAN RESPONDENT/RESPONDENT/ASSESSEE ----------------------------------------------------------- M/S. THYAMALA TEA FACTORY, TEEKOY. BY 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.205 of 2005 & C.M.Appln.No.393 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 Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Kottayam in T.A.No.295 of 1999 dated 16.11.2001 is before us in this revision petition. (2) In filing the revision petition there is a delay of 918 days. To condone the said delay, C.M.Appln.No.393 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