2006 (3) TMI 704

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....der section 41 of the Kerala General Sales Tax Act, 1963 against an order passed by the Sales Tax Appellate Tribunal in T.A. No. 1 of 2001 and T.A. No. 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....

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....eals on the ground of delay. We may extract the relevant portion of ection 41 for easy reference: "41. Revision by the High Court.-(1) Any officer empowered by the Government in this behalf or any other person who objects to an order passed by Appellate Tribunal under sub-section (4) or sub-section (7) of section 39 may, within ninety days from the date on which a copy of such order is served o....

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....(4). In disposing of an appeal, the Appellate Tribunal may after giving the parties a reasonable opportunity of being heard either in person or by a representative- (a) in the case of an order of assessment or penalty,- (i) confirm, reduce, enhance or annul the assessment or penalty or both; (ii) set aside the assessment and direct the assessing authority to make a fresh assessment after ....

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....sessment or penalty or both. It can set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed or pass such other orders as it may think fit or in the case of any other order, confirm, cancel or vary such order. Sub-section (7)(a) enables the appellant or the respondent to apply for review of any order passed by the Appellat....