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 MONDAY, THE 17TH NOVEMBER 2008 / 26TH KARTHIKA 1930 ST.Rev..No.404 of 2006 ------------------------------------ (ORDER OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH I, ERNAKULAM DATED 18.10.2004 IN T.A.NO.571/2004) ......................... REVISION PETITIONER/RESPONDENT/REVENUE: ---------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW) IN-CHARGE, COMMERCIAL TAXES, ERNAKULAM. BY SPECIAL GOVERNMENT PLEADER SRI.VINOD CHANDRAN. RESPONDENT/APPELLANT/ASSESSEE: -------------------------------------------------------- M/S.MAAKS CREAM HOLDING (P) LTD, AMBATTUKAVU, ALUVA. BY ADV.SRI.K.I.MAYANKUTTY MATHER. THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 17/11/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------ S.T.Rev.No. 404 of 2006 & C.M.Appln.No.925 of 2006 --------------------------------------------- Dated, this the 17th day of November, 2008 O R D E R 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.571 of 2004 dated 18.10.2004, is before us in this revision petition. (2) In filing the revision petition there is a delay of 593 days. To condone the said delay, C.M.Appln.No.925/2006 is filed. Along with the said application an affidavit is filed before us. In the said affidavit it is stated that, the order of the Tribunal dated 18.10.2004 was communicated to the office of the Joint Commissioner (Law) on 16.12.2004. It is stated that, presumably thinking that the remedy was to file a rectification petition to correct the order passed by the Tribunal, the Department filed R.A.No.52/2004 before the Tribunal. The rectification application was dismissed by the Tribunal by order dated 30.9.2005. That order was communicated to the office of the Joint Commissioner (Law) on 10.7.2006. It is stated that, the Commissionerate thereafter placed the matter before the Special Government Pleader (Taxes) for his opinion. It is also stated that since no revision will lie against the order dismissing the rectification S.T.Rev.No.404/2006 -2- application, revision petition is filed before this Court. It is further stated that the delay has occurred, since the petitioner was prosecuting the rectification application before the Tribunal. It is also stated that the delay is not wilful. (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. (5). The questions of law raised in this revision petition is left open to be agitated in an appropriate case. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS