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THE KERALA VALUE ADDED TAX RULES, 2005
CHAPTER - VII : APPEALS, REVISIONS, SETTLEMENT AND REFUNDS

Body 80. Filing of Appeal, Petition etc., to the High Court.-

(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.

(2) The appeal or petition to the High Court shall be accompanied by a certified copy of the order of the Commissioner of State Tax or the Appellate Tribunal, as the case may be.

(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.