Section 8A(1) in The Karnataka Appellate Tribunal Act, 1976
(1)Against an order of the Tribunal in any matter arising under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), either party may, within sixty days from the date of communication of the order, prefer a petition to the High Court on the ground that the Tribunal has failed to decide or decided erroneously any question of law:Provided that the High Court may for sufficient cause shown, admit a petition after the said period of sixty days.
