(1)Any dealer aggrieved by an order passed in appeal under section 20 or passed in revision under sub-section (1) of section 21 may appeal to the Tribunal within sixty days of the date on which such order is communicated to him.[Explanation . [Inserted by The Tripura Sales Tax ( Eighth Amendment) Act, 2000, w. e. f. 27.2.2000.] - Order passed in appeal or revision mentioned in this sub-section shall mean an order passed after an appeal or revision is admitted under Section 20 or, as the case may be, sub-section (1) of Section 21 of the Act.](2)The Tribunal may admit an appeal after the expiration of the sixty days referred to in sub-section (1), if it is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause it could not be filed within time.(3)An appeal to the Tribunal shall be in the prescribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of twenty five rupees.(4)The Tribunal may, after giving the dealer an opportunity of being heard, pass orders thereon as it thinks fit, and shall communicate any such orders to the dealer and to the Commissioner.
