OUSEPH ESTHAPANOSE Vs. STATE OF KERALA

JUDGEMENT

(1.) THESE tax revision cases arise out of the assessments made on the petitioner under the Kerala General Sales Tax Act, 1963, for the years 1979-80, 198-81 and 1981-82. The appeals filed before the Appellate Assistant Commissioner were rejected as time-barred. Since the Appellate Tribunal did not find reason to interfere with the common appellate order, these tax revision cases have been filed.

(2.) WE heard counsel for the petitioner and Sri T. Karunakaran Nambiar, Special Government Pleader (Taxes), for the Revenue.

(3.) THE first appeals before the Appellate Assistant Commissioner were admittedly time-barred. But the petitioner attempted to explain the delay. He is an illiterate individual. He was suffering from rheumatic complaints. He filed the appeals when revenue recovery proceedings were taken for realisation of the tax assessed.