Section 2(1)(b) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(b)"appellate authority" means an appellate authority appointed under Section 6;(ba)[ "appellate Tribunal" means the Appellate Tribunal appointed under section 4 of the Kerala General Sales Tax Act, 1963 (15 of 1963).] [Inserted by Act 19 of 2004 w.e.f. 1-4-2004.]