Section 41(2) in Kerala General Sales Tax Rules, 1963
(2)(a)Every application for review under section 40 (7) (a) and section 41 (7) to the High Court shall be in Form No.37 and shall be verified in the manner specified therein.(b)It shall be preferred within one year from the date on which a copy of the order to which the application relates was served on the applicant.
