M P SIVASANKARAN NAIR Vs. STATE OF KERALA

JUDGEMENT

(1.) These Revision Petitions were preferred under Section 41 of the Kerala General Sales Tax Act, 1963 against an order passed by the Sales Tax Appellate Tribunal in TA. 1 of 2001 and TA. 2 of 2001 respectively. Learned Government Pleader raised a preliminary objection that these revision petitions are not maintainable since the assessee is challenging the orders passed by the Tribunal dismissing a petition for condonation of delay in filing an appeal before the Tribunal under Section 39(1) of the KGST Act.

(2.) Petitioner is an assessee on the files of Sales Tax Officer, Nilambur. For disposal of these cases we may refer the facts in STRV. 109 of 2004. Assessment order relates to the year 1995-96. Appeal was preferred before the Tribunal with a petition for condonation of delay of 159 days in filing the appeal. Various reasons were stated by the assessee for condoning the delay. Tribunal found no acceptable reasons and dismissed the petition for condonation of delay and consequently appeal was also dismissed. Same is the case in STRv. 202 of 2004.

(3.) Question to be decided is whether these revision petitions are maintainable under Section 41 of the KGST Act when the Tribunal dismissed the appeals on the ground of delay. We may extract the relevant portion of Section 41 for easy reference: