Section 16, Kerala General Sales Tax Act, 1963 [S2G-74Q]
As at 7 September 2026. In force from 6 August 1963.
16. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within thirty days from the date on which the order is communicated to him, prefer an appeal to the Commissioner in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.
Defined terms in this text (2)
Board: Section 2, Kerala General Sales Tax Act, 1963 [S2G6PJ] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
prescribed: Section 2, Kerala General Sales Tax Act, 1963 [S2G6PJ] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
Made under this section, or naming it (0)
none
Cited by (2)
Section 19, Kerala General Sales Tax Act, 1963 [S2G-77H], 6 August 1963, Band A. "section 16".
Section 2, Kerala General Sales Tax (Amendment) Act, 1979 [S2H-SP9], 16 August 1979, Band A. "section 16 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963)".
Not held (0)
none
Duties published under this section (0)
none