Section 38(1) in The Kerala General Sales Tax Act, 1963
(1)Any person objecting to an order passed by the Deputy Commissioner under Section 14A or under sub- section (1) of section 35 or sub-section (3) of section 36 may, within a period of thirty days from the date on which a copy of the order was served on him in the manner prescribed, file an application for revision of such order to the Board of Revenue:Provided that the Board of Revenue may admit an application presented after the expiry of the said period, if it is satisfied that the applicant has sufficient cause for not presenting the application within the said period.
