Section 8 in The Kerala Tax on Luxuries Acts, 1976
8. Revision.
(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.(2)No order shall be passed under sub-section (1) which is likely to affect any person adversely, unless such person has been given a reasonable opportunity of being heard.(3)Where a person could have appealed under Section 7A and no appeal has been filed by him, no proceedings under this section shall be entertained upon the application of such person.(4)An application for revision under sub-section (1) shall be in such manner and in such form, as may be prescribed, and shall be accompanied by a fee of seven hundred rupees which shall, in no case be refunded.
