Section 8(1) in The Kerala Tax on Luxuries Acts, 1976
(1)The Board of Revenue may, either suo-motu or on application, call for and examine the record and proceedings of any order made by the assessing authority and pass such order thereon as it thinks just and proper.Provided that no application under this sub-section shall be entertained if it is not made within a period of ninety days from the date on which the applicant received the order in question:Provided, further that before rejecting any application under this sub-section the Board of Revenue shall record reasons for such rejection.
