In a sales tax revision under S.T.Rev.No.246 of 2004, the Kerala High Court rejected the State's application to condone a 795-day delay under the Limitation Act due to an unsatisfactory explanation and consequently dismissed the revision petition.
Application for condonation of delay rejected; Revision petition rejected.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:-
THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.T.SANKARAN
MONDAY, THE 23RD JULY 2007 / 1ST SRAVANA 1929
S.T.Rev..No.246 of 2004
ORDER DATED 18.4.2001 IN T.A.105/2001 OF KERALA AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH-II,PALAKKAD
REVISION PETITIONER/RESPONDENT/REVENUE:-
STATE OF KERALA, REP. BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM.
BY SENIOR GOVERNMENT PLEADER MR.MOHAMMED RAFIQ
RESPONDENT/APPELLANT/ASSESSEE:-
M/S.COCHIN WINES, THRISSUR.
BY ADV. SRI.C.C.THOMAS.
THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 23/07/2007, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
H.L.Dattu,C.J. & K.T.Sankaran,J.
S.T.Rev.No.246 of 2004 & C.M.Appln.No.651 of 2004
Dated, this the 23rd day of July, 2007
ORDER
H.L.Dattu,C.J.
State being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench II, Palakkad in T.A.No.105 of 2001 dated 18.04.2001 is before us in this revision petition.
(2) In filing the revision petition there is a delay of 795 days. To condone the said delay, C.M.Appln.No.651 of 2004 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
K.T.Sankaran Judge
vku/-
2 issues framed by the court
Whether the delay in filing the sales tax revision petition can be condoned.
Whether the revision petition should be allowed in the absence of a condonation of delay application.
1 provisions across 1 enactments
State of Kerala, Rep. by Deputy Commissioner (Law), Commercial Taxes, Ernakulam
M/s.Cochin Wines, Thrissur
H.L.Dattu
K.T.Sankaran
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
