Section 39(7)(b) in The Kerala General Sales Tax Act, 1963
(b)The application for review shall be preferred in the prescribed manner and within one year from the date on which a copy of the order to which the application relates was served on the applicant in the manner prescribed, and where the application is preferred by any person other than an officer empowered by the Government under sub-section (1), it shall be accompanied by such a fee of rupees two hundred and fifty.