Section 37D in Kerala General Sales Tax Rules, 1963
37D. Filing of application before the Board of Revenue.
(1)Every application under sub-section (6) of Section 30C shall be in Form 31 shall be verified in the manner specified therein and be accompanied by a fee of rupees two hundred and fifty(2)On receipt of the application, the Board of Revenue, shall scrutinise the same and admit it if it is in order.(3)The application shall be disposed of within sixty days from the date of its admission and the order passed thereon shall be sent to the applicant in the address given in the application by registered post.
