Section 13(2) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(2)No appeals shall be entertained by the Appellate Assistant Commissioner or the Deputy Commissioner (Appeal) unless it is filed within thirty days from the date of receipt of the order appealed against by the assesses accompanied by a fee of rupees three hundred and unless the entire amount of tax and penalty, if any has been remitted by the assesses in the Government treasury or in any bank notified by the Government in this behalf.
