Section 36(1) in The Kerala General Sales Tax Act, 1963
(1)Any person objecting to an order passed or proceeding recorded under this Act for which an appeal has not been provided for in [xxx] section 39 may, within a period of thirty days from the date on which a copy of the order or proceeding was served on him in the manner prescribed, file an application for revision of such order or proceeding to the Deputy Commissioner:Provided that the Deputy Commissioner may admit an application for revision presented after the expiration of the said period, if he is satisfied that the applicant had sufficient cause for not presenting the application within the said period.
