Section 41(1) in The Kerala General Sales Tax Act, 1963
(1)Any officer empowered by the Government in this behalf or any other person who objects to an order passed by Appellate Tribunal under subsection (4) or sub-section (7) of section 39 may, within ninety days from the date on which a copy of such order is served on him in the manner prescribed, prefer a petition to the High Court on the ground that the Appellate Tribunal has either decided erroneously or failed to decide any question of law:Provided that the High Court may admit a petition preferred after the period of ninety days aforesaid if it is satisfied that the petitioner have sufficient cause for not preferring the petition within the said period.
