Section 40(1) in The Kerala General Sales Tax Act, 1963
(1)Any person objecting to an order affecting him passed under section 37 or section 59A may, within a period of ninety days from the date on which a copy o the order was served on him in the manner prescribed, appeal against such order to the High Court:Provided that the High Court may admit an appeal preferred after the period of ninety days aforesaid if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period.
