Download Kerala VAT FORM No.39: Petition for Review in the High Court of Judicature at Ernakulam under the Kerala Value Added Tax Rules, 2005
As per Kerala vat rule 80(3)
As per rule 80(3) – Every application for review under sub section (7) of section 62 and under sub section (8) of section 63 to the High Court shall be in Form No. 39 and shall be verified in the manner specified therein.
As per section 62(7)- The High Court may, on the application of the appellant or the Commissioner, review any order passed by it under sub-section (3) on the basis of the discovery of new and important facts which after the exercise of due diligence were not within the knowledge of the applicant or could not be produced by the applicant, when the order was made.
As per section 63(8)- The High Court may, on the application of any party to a revision under this section, review any order passed by it on the basis of the discovery of new and important facts which after the exercise of due diligence were not within the knowledge of the applicant or could not be produced by him when the order was made.
