Section 43(1) in Kerala General Sales Tax Rules, 1963
(1)Every order of an appellate or revising authority under Section 34 or 36 or 38, as the case may be, shall be communicated to the appellant or petitioner, to every other party affected by the order, to the assessing authority against whose order the appeal was filed and also to any other authority concerned 6b[6cwithin sixty days] of the date of final hearing.
