AIL SINGHANI BULK CARRIERS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THIS revision petition under Section 23(1) of the Karnataka Sales Tax Act, 1957 is directed against the common order dated 31-10-2008 passed by the Karnataka Appellate Tribunal, Bangalore, in STA Nos. 266 and 267 of 2006 insofar as it relates to the order in STA No. 267 of 2006 is concerned. There is a delay of 712 days in preferring this revision petition. An application for condonation of delay under Section 5 of the Limitation Act is filed supported by an affidavit.

(2.) IT is sought to be indicated that as the order was one common order in both STA Nos. 266 and 267 of 2006 and for the years 2002 -03 and 2003 -04, the petitioner was under the impression that one revision petition would suffice etc., and having realized the mistake has now come up with the revision petition with the application for condonation of delay.

(3.) SRI Vedamurthy, learned Government Pleader points out to the order, particularly, paragraph 4 of the order passed by this Court in STRP No. 33 of 2009 (AIL Singhania Bulk Carriers, Bangalore v State of Karnataka 2011 (71) Kar. L.J. 560 (HC) (DB): (2012) 53 VST 226 (Kar.) (DB)), which was revision petition which had been filed in respect of the order relating to assessment year 2002 -03 and in STA No. 266 of 2006 and submission of Sri Vedamurthy is that the revision petition was confined to the order insofar as it relates to the decision in STA No. 266 of 2006, particularly, as the petitioner-assessee had accepted the order passed in STA No. 267 of 2006 in the wake of certain facts relating to that order etc.