Section 69(1) in Meghalaya Value Added Tax Act, 2003
(1)A person dissatisfied with the decision of the Appellate Authority and Revisional Authority may, within sixty days being served with notice of the decision.(a)File a second appeal before the Appellate Tribunal; and(b)Serve a copy of the notice of appeal on the Commissioner as well as the authority whose original order is under second appeal before the Appellate Tribunal.
