Section 14(2) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(2)The Commissioner shall not pass any order under Sub-section (1) if,-(a)the time for filing appeal against the order of the assessing authority has not expired,(b)on any point which has been made the subject of an appeal before the appellate authority [ x x x x ] [Omitted by Act 19 of 2004 w.e.f. 1-4-2004.].(c)more than four years have elapsed after the passing of the order referred to therein.
