Section 35(2) in The Kerala General Sales Tax Act, 1963
(2)The Deputy Commissioner shall not pass any order under sub-section (1) if,(a)the time for appeal against the order has not expired;(b)the order has been made the subject of an appeal to the Appellate Assistant Commissioner or the Appellate Tribunal or of a revision in the High Court; or(c)more than four years have expired after the passing of the order referred to therein.
