Download Kerala Vat Form No.38

Download Kerala VAT FORM No.38: Revision Petition In The High Court Of Judicature At Ernakulam Under The Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 80(1)

Every appeal under sub- section (1) of section 62 shall be in Form No. 37 and every petition under sub- section (1) of section 63 shall be in Form No. 38 and shall be verified in the manner specified therein.

As per section 63(1)- Any officer empowered by the Government in this behalf or any other person objecting to an order passed by Appellate Tribunal under subsection (4) or sub-section (7) of section 60, or any person objecting to an order passed by the Commissioner under sub-section (4) of section 59 may, within ninety days from the date on which a copy of such order is served on him in the manner prescribed, prefer a petition to the High Court on the ground that the Appellate Tribunal or the Commissioner has either decided erroneously or failed to decide any question of law:

Provided that the High Court may admit a petition preferred after the period of ninety days aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within the said period.

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