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THE KERALA VALUE ADDED TAX ACT, 2003
CHAPTER VII : APPEALS, REVISIONS AND SETTLEMENT OF CASES

64. Appeals, petitions and applications to the High Court to be heard by a Bench of not less than two judges.—

Every appeal preferred to the High Court under section 62, every petition under section 63 and every application under the said sections shall be heard by a Bench of not less than two judges, and in respect of such appeal, petition or application, the provisions of section 98 of the Code of Civil Procedure, 1908 (Central Act 5 of 1908) shall, so far as may be, apply.