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CASE NO.: Appeal (civil)  1246-1247 of 2008

PETITIONER: UNION OF INDIA & ORS.

RESPONDENT: PERAYAM  SUBHASH & ORS.

DATE OF JUDGMENT: 11/02/2008

BENCH: S.H. KAPADIA & B. SUDERSHAN REDDY

JUDGMENT: JUDGMENT

O R D E R        (Arising out of SLP(C)Nos. 17489-90/2007         Leave granted.                   In our view substantial question of law arose for determination before the  High Court with regard to levy of service tax on education being imparted  in parallel colleges in Kerala alone and not in all colleges.  The learned  single Judge has found this practice to be discriminatory.  Aggrieved by  the decision the matter was carried in appeal by way of writ appeal  934/2006 which has been dismissed on the ground of delay of 182 days.                  Looking to the importance of the above question we are of the view that  the High court ought to have condoned the delay of 182 days.

         In the circumstances we set aside the impugned order and we restore  the writ appeal No.934/2006 on the file of the Division Bench of the Kerala  High Court.  The matter may be disposed of on merits in accordance with  law.

       The appeals are allowed accordingly.