Section 74(1) in The Kerala Agricultural Income Tax Act, 1991
(1)Any assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order.(a)an order passed by the Deputy Commissioner (Appeals), under section 72;(b)an order Imposing a penalty by an Inspecting Assistant Commissioner, or Deputy Commissioner.(c)any order referred to in sub-section (2A) of section 72.
