This writ appeal was rejected. The Kerala High Court upheld the order of the Single Judge, which dismissed the petitioner's challenge to the revisional order under Section 35 of the Kerala General Sales Tax Act. The court held that the delay of over four years in filing the appeal to the Tribunal was fatal.
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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
WEDNESDAY, THE 4TH JULY 2007 / 13TH ASHADHA 1929
WA.No. 1609 of 2007
---------------------------AGAINST THE JUDGEMENT IN WPC.3384/2007 Dated 31/01/2007
APPELLANT/PETITIONER:
K.BALAKRISHNAN NAIR, P.W.D. CONTRACTOR, P.O.CHERUKUNNU, KANNUR.
BY ADV. SRI.T.M.SREEDHARAN SRI.V.P.NARAYANAN
RESPONDENTS/RESPONDENTS:
BY SR.GOVERNMENT PLEADER MR.MOHAMMED RAFIQ
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 04/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
H.L.DATTU, C.J. & K.T.SANKARAN, J.
W.A.No.1609 of 2007
-----------------------------------------Dated, this the 4th day of July, 2007
JUDGMENT
H.L.Dattu, C.J.
This appeal is directed against the orders passed by the learned Single Judge in W.P.(C) No.3384 of 2007 dated 31st January, 2007. By the impugned order, the learned Single Judge while confirming the order passed by the Sales Tax Appellate Tribunal in Appeal Nos.324 to 328 of 2005, has rejected the writ petition.
W.A.No.1609/2007
2
1993-94 to 1997-98. Those orders are also served on the appellant. It is only thereafter that the appellant had filed appeals before the Sales Tax Appellate Tribunal questioning the correctness or otherwise of the orders passed by the revisional authority in exercise of its powers under Section 35 of the Act. Along with the appeals the appellant had also filed application for condonation of delay.
W.A.No.1609/2007
3
learned Single Judge, in our opinion, has rightly rejected the writ petition. We do not see any error in the order passed by the learned Single Judge which would call for our interference. Therefore, the writ appeal requires to be rejected and it is rejected.
Ordered accordingly.
( H.L.DATTU) CHIEF JUSTICE
(K.T.SANKARAN) JUDGE
vns/DK
2 issues framed by the court
Whether the rejection of the writ petition in facts amounting to fatal delay in filing appeal is correctly decided.
Whether delay of about four and a half years in filing appeal to the Sales Tax Appellate Tribunal is fatal to the proceedings.
1 provisions across 1 enactments
K.Balakrishnan Nair
The Sales Tax Officer (WC & LT), Kannur
The Deputy Commissioner (Appeals), Commercial Taxes, Kozhikode
The Sales Tax Appellate Tribunal, Additional Bench, Kozhikode
H.L.Dattu
K.T.Sankaran
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
