Section 12B(6) in The Kerala Tax on Luxuries Acts, 1976
(6)Any person aggrieved by an order under sub-section (5) may within 30 days from the date of communication to him of such order, file an application for revision accompanied by a fee of seven hundred rupees before the Board of Revenue and the decision of the Board of Revenue thereon shall be final;Provided that the Board of Revenue may admit an application for revision filed after the expiry of the said period if it is satisfied that the applicant had sufficient cause for not filing the application with in the said period.
