Section 7A(1) in The Kerala Tax on Luxuries Acts, 1976
(1)Any person aggrieved by an order of assessment made or a penalty levied under section 6, sub - Sections (7) and (8) of section 12A , sub - section (8) of section 13 or section 17A may with in sixty days from the date on which the order was served on him, appeal against such order, for the annulment or modification of the assessment or penalty to the appellate Tribunal in such manner as may be prescribed:Provided that the Appellate Tribunal may admit an appeal presented after the expiry of the said period if it is satisfied that the appellant has sufficient cause for not presenting the appeal within the said period.
