Section 42 of The Kerala General Sales Tax Act, 1963 (No.15 of 1963) View Chapter 7

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 40, every petition under section 41 and every application under section 40 or section 41 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.