Section 49(6) in The Kerala Value Added Tax Act, 2003
(6)Any person aggrieved by an order under sub- section (5) may, within thirty days from the date of communication to him of such order, file an application for revision in such manner and in such form as may be prescribed and accompanied by a fee of rupees five hundred before the Deputy Commissioner and the Deputy Commissioner may pass such orders thereon as he thinks fit.Provided that the Deputy Commissioner may admit an appeal preferred after the expiry of the said period if he is satisfied that the appellant had sufficient cause for not filing the appeal within the said period.
