Section 22(1) in Andhra Pradesh General Sales Tax Act, 1957
(1)Within ninety days from the date on which an order under sub section (4) of section 21 was communicated to him the dealer or the authority prescribed in this behalf may prefer to the Special Appellate Tribunal against the order on the ground that the Appellate Tribunal has either decided erroneously, or failed to decide, any question of law:Provided that the Special Appellate Tribunal may admit a petition preferred after the period of ninety days aforesaid if it is satisfied that the petitioner has sufficient cause for not preferring the petition within that period.
