Section 28(2) in The Goa Tax on Entry of Goods Act, 2000
(2)The appeal shall be preferred within sixty days,-(i)in respect of an order of assessment, from the date on which the notice of assessment was served on the appellant, and(ii)in respect of any other order, from the date on which the order was communicated to the appellant:Provided that the appellate authority 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.
