Section 34C in Kerala General Sales Tax Rules, 1963
34C. Filing of appeal under Section 28A.
(1)The appeal under sub-section (2) of section 28A,shall be in Form No.31B, verified in the manner specified therein and shall be accompanied by a fee of rupees one hundred.(2)On receipt of the appeal, the Deputy Commissioner shall scrutinise the same and admit it if it is in order.
