Section 39(7) in The Kerala General Sales Tax Act, 1963
(7)(a)The appellant or the respondent may apply for review of any order passed by the Appellate Tribunal under sub- section (4) on the basis of the discovery of new and important facts which after the exercise of due diligence were not within his knowledge or could not be produced by him when the order was made.Provided that no such application shall be preferred more than once in respect of the same order.(b)The application for review shall be preferred in the prescribed manner and within one year from the date on which a copy of the order to which the application relates was served on the applicant in the manner prescribed, and where the application is preferred by any person other than an officer empowered by the Government under sub-section (1), it shall be accompanied by such a fee of rupees two hundred and fifty.
