Section 59(1) in The Kerala Value Added Tax Act, 2003
(1)Any person objecting to an order passed by the Deputy Commissioner other than an order of the Deputy Commissioner (Appeals) or the Assistant Commissioner(Appeals) under section 55 may, within a period of thirty days from the date on which a copy of the order was served on him file an application for revision of such order to the Commissioner:Provided that the Commissioner may admit an application for revision filed after the expiry of the said period if he is satisfied that the applicant had sufficient cause for not filing the application within the said period.
