Section 13A(2) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(2)The appeal shall be presented in the manner prescribed, within sixty days of the date on which the order sought to be appealed against or notice of demand, as the case may be, is served on the proprietor or the person concerned, however the appellate authority may condone the delay if it is satisfied that the appellant has sufficient cause for not preferring the appeal within the said period.
