Section 6A in The Kerala Tax on Luxuries Rules, 1976
6A. Filing of appeal to the Appellate Tribunal.
(1)(a)Every appeal under sub- section (1) of section 7A shall be in Form No. IIIA and shall be verified in the manner specified therein.(b)It shall be in quadruplicate and accompanied by four copies (one of which shall be the original or authenticated copy) of the order appealed against and also three copies of the order of the assessing authority.(2)The procedures prescribed under the Kerala Sales Tax Appellate Tribunal Regulations 1966 shall apply, with necessary changes apply to an appeal filed under these rules.(3)After the final hearing of the appeal, the Appellate Tribunal shall notify a date, which shall not be later than thirty days from the date of such final hearing, for the pronouncement of the orders in such appeal, and on such notified date the Appellate Tribunal shall pronounce the order.(4)The order in appeal, shall be communicated to the appellant and respondents within sixty days of the pronouncement of such order.
