Section 14(2) in Karnataka Tax on Entry of Goods Act, 1979
(2)The Appellate Tribunal may admit an appeal preferred after the period of sixty days referred to in sub-section (1) [but within a further period of one hundred and eighty days] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997] if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.
