Section 18A(7) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(7)(a)The High Court may, on the application of either party to the petition, review any order passed by it under sub-section (4) on the basis of facts which were not before it when it passed the order.(b)The application for review shall be preferred within ninety days from the date of communication of the order sought to be reviewed and shall be in such form and such manner as may be prescribed, and shall, where it is preferred by any person other than the State Government shall be accompained by a fee of fifty rupees.
