Section 72(4) in The Kerala Agricultural Income Tax Act, 1991
(4)The appeal shall be presented within a period of thirty days from the date of service of the order sought to be appealed against: Provided that the Appellate Assistant Commissioner or the Deputy Commissioner, as the case may be, may admit an appeal after the expiration of the said period, if he is satisfied that the appellant had sufficient cause for not presenting it within that period.
