Kerala High Court
State Of Kerala vs M/S. Foam Mattings (India) Ltd on 14 November, 2008
Bench: H.L.Dattu, A.K.Basheer
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 222 of 2006()
1. STATE OF KERALA,
... Petitioner
Vs
1. M/S. FOAM MATTINGS (INDIA) LTD.,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.M.C.MADHAVAN
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice A.K.BASHEER
Dated :14/11/2008
O R D E R
H.L.DATTU, C.J. & A.K.BASHEER, J.
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S.T.Rev.No. 222 of 2006 &
C.M.Appln.No.558 of 2006
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Dated, this the 14th day of November, 2008
O R D E R
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.461/1998 dated 28.12.2002, is before us in this revision petition.
(2) In filing the revision petition there is a delay of 1120 days. To condone the said delay, C.M.Appln.No.558/2006 is filed under Section 5 of the Limitation Act. Along with the said application an 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.
S.T.Rev.No. 222/2006 -2-
(4) Consequently the revision petition is also rejected. (5). The question 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