2006 (3) TMI 704 - HC - VAT and Sales Tax

Summary

Issues:
1. Maintainability of revision petitions under section 41 of the Kerala General Sales Tax Act, 1963 when the Tribunal dismissed appeals due to delay.

Analysis:
The revision petitions were filed under section 41 of the Kerala General Sales Tax Act, 1963 against an order passed by the Sales Tax Appellate Tribunal dismissing petitions for condonation of delay in filing appeals. The Tribunal found no acceptable reasons for condoning the delay and consequently dismissed the petitions for condonation of delay and the appeals. The question to be decided was whether these revision petitions were maintainable under section 41 of the KGST Act when the Tribunal dismissed the appeals on the ground of delay.

The relevant provision of section 41 states that a revision is maintainable before the High Court if a person objects to an order passed by the Appellate Tribunal under sub-section (4) or sub-section (7) of section 39. An order under section 39(4) can only be passed by the Appellate Tribunal after entertaining an appeal. The Tribunal, in the case of an order of assessment or penalty, can confirm, reduce, enhance, or annul the assessment or penalty, set aside the assessment for a fresh assessment, or pass other orders as deemed fit.

It was held that the High Court, in exercise of revisional power under section 41, can entertain cases where a party is aggrieved by an order passed under section 39(4) or 39(7)(a). Since the Tribunal did not entertain the appeal and dismissed it on the grounds of delay, section 41(1) would not apply in this case. Therefore, the tax revision cases were deemed not maintainable and were accordingly dismissed.