Section 11(1) in Karnataka Tax on Luxuries Act, 1979
(1)Any officer empowered by the State Government in this behalf or any other person objecting to an order passed by the appellate authority under section 9 or an order passed by a revisional authority under sub-section (1) of section 10, may appeal to the Appellate Tribunal within a period of sixty days from the date on which the order was communicated to him:Provided that the Appellate Tribunal may admit an appeal preferred after the period of sixty days aforesaid but within a further period of one hundred and eighty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.
