Section 7(1) in The Kerala Tax on Luxuries Acts, 1976
(1)Any person aggrieved by an order of assessment made or [a penalty levied under section 6 of sub-section (7) and (8) of sections 12A, sub-section (8) of Section 13 or 17A] may, within thirty days from the date of receipt of the order, apply to the appellate authority for the annulment or modification of the assessment of penalty; and on such application, the appellate authority may, subject to such rules of procedure as may be prescribed, confirm, annul or modify the assessment or penalty.
