STATE OF KERALA Vs. HAVEA COMBINES

JUDGEMENT

(1.) These revision petitions are filed by the Revenue, being aggrieved by the common order passed by the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode in T.A.Nos.78,79, 81 to 90/2001 dated 27th March, 2002. By the impugned order, the Tribunal has allowed assessees' appeal and has set aside the orders passed by the Assistant Commissioner(Assessment), Sales Tax Office, Special Circle II, Kozhikode, assessing them for the assessment years 1986-87 and 1987-88 both under Kerala General Sales Tax Act, 1963 (KGST Act, for short) and Central Sales Tax Act, 1956 (CST Act, for short) (M/s. Havea Combines). For the year 1987-88 and 1988-89 both under KGST Act and CST Act only Sri. Rauf has been assessed as the proprietor of concern M/s. Jaimond Traders.

(2.) These revision petitions are filed nearly after six and half years from the date of passing of the order. Therefore, an application under S.5 of the Limitation Act is filed to condone the delay in filing these revision petitions.

(3.) The reasons stated in the affidavit filed in support of the application apart from others are, that the tax revision cases relates to assessment years 1986-87 and 1987-88; the Sales Tax Appellate Tribunal, Addl. Bench, Kozhikode vide their order dated 27.3.2002 has allowed 12 appeals filed by the assessee in T.A.Nos.78/2001 and connected cases; though the Tribunal passed the order on 27.3.2002, copy of the same was served on the Commercial Taxes Department only on 27.5.2002; after examining the order along with connected files the Law Officer, Department of Commercial Taxes, Kozhikode placed the files before the Deputy Commissioner (General), Department of Commercial Taxes, Thiruvananthapuram with a proposal to file Tax Revision Cases against the orders passed by Sales Tax Appellate Tribunal on 4.6.2003; the Deputy Commissioner (Int) as per his letter No.KE 10.5777/01 dated 28.6.2002 had also sent a proposal to the Deputy Commissioner (General), Thiruvananthapuram to file revision petition; the file along with the Tribunal's order was despatched to the Office of Advocate General vide letter No. D2.141/02 dated 24.7.2002 and the same was received in the office of the Advocate General on 27.5.2002; the file was submitted to the then Special Government Pleader (Taxes) for examining the scope for filing revision petition; on 10.6.2004 the Government Pleader opined that it is not fit cases for filing of revision petitions; the legal opinion of the Special Government Pleader (Taxes) was approved by the then Additional Advocate General on 2.7.2004; the legal opinion of the Special Government Pleader as approved by the Additional Advocate General was communicated to the office of Joint Commissioner of Law Department, Commercial Taxes, Ernakulam on 3.11.2004; the Joint Commissioner (Law), Department of Commercial Taxes by his letter No.D2-141/02 dated 5.11.2004 requested the then the Advocate General to reconsider the legal opinion; the Special Government Pleader (Taxes) by his letter dated 6.1.2005 reiterated his earlier opinion that there is no scope for filing Revision Petition; on 21.2.2005 the Additional Advocate General approved the opinion of the Special Government Pleader (Taxes); the Secretary, Department of Taxes, Government of Kerala vide letter No.239/C1/05/TD dated 1.3.2005 requested the Advocate General to make necessary arrangements to file revision petitions before the High Court; the said letter was placed before the Special Government Pleader (Taxes) on 28.3.2005 by the Advocate General; several reminders were sent to Advocate General's Office and since there was no response, the Secretary (Taxes) and the Commissioner of Commercial Taxes by their letter dated 30.6.2005 and 1.7.2005 yet again made a request to the Advocate General to reconsider the opinion and file revision petitions, if possible; this request did not yield results.