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STATE OF KERALA REP.BY DEPUTY v. M/S. ALAPPATT PALATHINGAL FASHION - ST Rev No. 3 of 2005  RD-KL 11785 (2 July 2007)
IN THE HIGH COURT OF KERALA AT ERNAKULAMST Rev No. 3 of 2005()
1. STATE OF KERALA REP.BY DEPUTY
1. M/S. ALAPPATT PALATHINGAL FASHION
For Petitioner :GOVERNMENT PLEADER
For Respondent : No Appearance
The Hon'ble the Chief Justice MR.H.L.DATTU The Hon'ble MR. Justice K.T.SANKARAN
O R D E R
H.L. DATTU, C.J. & K.T. SANKARAN, J.S.T.Rev. No.3 of 2005 & C.M.Appln. No.4 of 2005
Dated, this the 2nd day of July, 2007
ORDERH.L. DATTU, CJ. The revenue being aggrieved by the order passed by the Sales Tax Appellate Tribunal in T.A.No.228/1998 dated 22.7.2003 is before us in this revision petition.
2. In filing the revision petition there is a delay of 308 days. To condone the said delay, C.M.Appln.No.4/2005 is filed under section 5 of the Limitation Act. Along with the said application a stereotyped affidavit is also filed. In the said affidavit except stating that the papers were moving from table to table, no other explanation is offered by the revenue for the delay in filing the revision petition. The delay is fatal to the proceedings. Further, we are not convinced with the reasons assigned by the revenue to condone the delay. 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. Consequently the revision petition is also rejected. Ordered accordingly. H.L. DATTU, CHIEF JUSTICE. K.T. SANKARAN,
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