Section 6D(3) in The Goa Entertainment Tax Act, 1964
(3)(a)In the case of an order passed in appeal by the appellate authority under sub- -section (2), a second appeal shall lie to the Tribunal within sixty days of the date of passing of the order.(b)The Tribunal may admit the second appeal referred to after the period of sixty days referred to in clause (a) but not beyond one hundred fifty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal in that period.
