Section 38 in Kerala General Sales Tax Rules, 1963
38. Filing of appeal to the Appellate Assistant Commissioner.
(1)Subject to the provisions of section 34, any person aggrieved by any original order of an appropriate authority may appeal to the Appellate Assistant Commissioner concerned.(2)Every such appeal shall be in Form 30 and shall be verified in the manner specified therein.(2A)It shall be in duplicate and shall be accompanied by the original or by a certified copy of the order appealed against and the original of the demand notice.Provided that the Appellate Authority may admit an appeal not accompanied by the order or copy of the order appealed against, if the omission to produce such order or copy is explained to the satisfaction of the Appellate Authority.(3)The appeal may be sent to the Appellate Authority by post or may be presented to that authority by the appellant or his authorised agent or a legal practitioner.(4)If the appellate authority feels that for the proper disposal of the appeal, any records, documents or other evidences produced before it requires further verification, the appellate authority may direct the authority, whose order is challenged in appeal, to verify such records, documents or other evidence and give a report within such time as may be specified by it.(5)The appellate authority shall after giving the appellant a responsible opportunity of being heard and, after taking into account the report mentioned in sub-rule (4), pass such order on the appeal as it think fit, subject to the provisions of sub-section (3) of section 34.
