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The Kerala General Sales Tax Rules, 1963
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Body 37C. Filing of appeal under section 30C(5)

(1) Every appeal under Sub-section (5) of section 30C shall be in Form No. 31B shall be verified in the manner specified therein and 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.

(3) The appeal shall be disposed of within sixty days from the date of admission of the appeal and the order passed thereon shall be sent to the appellant in the address given in the appeal.