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STATE OF KERALA REP.BY DEPUTY versus M/S. ALAPPATT PALATHINGAL FASHION

High Court of Kerala

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STATE OF KERALA REP.BY DEPUTY v. M/S. ALAPPATT PALATHINGAL FASHION - ST Rev No. 3 of 2005 [2007] RD-KL 11785 (2 July 2007)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

ST Rev No. 3 of 2005()

1. STATE OF KERALA REP.BY DEPUTY
... Petitioner

Vs

1. M/S. ALAPPATT PALATHINGAL FASHION
... Respondent

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

Dated :02/07/2007

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

ORDER

H.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,

JUDGE.

mt/


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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