Section 18A(1) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(1)Within [one hundred and eighty days] [Sub-sections (1) to (6) substituted by Act 11 of 1993 w.e.f. 1.4.1993] from the date on which an order under section 17 of the Act was communicated to him, the appellant or the respondent may prefer a petition to the High Court against the order on the ground that the Appellate Tribunal has either failed to decide or decided erroneously any question of law:Provided that the High Court may admit the petition preferred after the period of [one hundred and eighty days] [Substituted by Act 18 of 2012 w.e.f. 1.4.2012] aforesaid, if it is satisfied that the petitioner has sufficient cause for not preferring the petition within that period.
