Section 46(1) in The Orissa Irrigation Rules, 1961
(1)An appeal under Section 29 shall be presented by the assessee or by his duly authorised agent by making in writing an application in duplicate to the [Sub-divisional Officer] [Substituted vide Orissa Gazette Extraordinary No. 968 of 1988.] within 30 days of the date of service of demand notice under Sub-rule (6) of Rule 45 and shall be accompanied by an authenticated copy of the notice of demand which is appealed against; provided that on sufficient cause being shown the [Sub-divisional Officer] [Substituted vide Orissa Gazette Extraordinary No. 968 of 1988.] may after expiry of 30 days admit an appeal.
