Section 12B(5) in The Kerala Tax on Luxuries Acts, 1976
(5)Any person aggrieved by an order of confiscation under sub-section (2) may, within 30 days from the date of communication to him of such order, file an appeal, in such manner and such forms as may be prescribed, accompanied by a fee of three hundred rupees before the appellate authority specifically authorised by the Government in this behalf.Provided that the appellate authority may admit an appeal preferred after the expiry of the said period if it is satisfied that the appellant had sufficient cause for not filing the appeal with the said period;Provided further that no order prejudicial to a person shall be passed without giving him an opportunity of being heard.
