Section 41 in Kerala General Sales Tax Rules, 1963
41. Filing of Appeal, Petition etc., to the High court.
(1)(a)Every appeal under Section 40 (I) shall be in Form 35 and every petition under Section 41 (1) shall be in Form 36 and shall be verified in the manner specified therein.(b)The appeal or petition shall be accompanied by a certified copy of the order of the Board of Revenue or the Appellate Tribunal, as the case may be.(2)(a)Every application for review under section 40 (7) (a) and section 41 (7) to the High Court shall be in Form No.37 and shall be verified in the manner specified therein.(b)It shall be preferred within one year from the date on which a copy of the order to which the application relates was served on the applicant.
