Section 74(10) in The Kerala Agricultural Income Tax Act, 1991
(10)(a)The appellant or the respondent may apply for review of any order passed by the Appellate Tribunal under sub-section (7) or sub-section (8) on the basis of 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 made in the prescribed manner and within one year from the date on which copy of the order to which the application related was communicated to the applicant, and where the application is preferred by the assessee, it shall be accompanied by a fee of one hundred rupees.
