Section 37(1) in The Punjab Tax on Luxuries Act, 2009
(1)Any proprietor aggrieved by an order of the Commissioner or the assessing authority, may prefer an appeal to such authority, as may be prescribed, within a period of sixty days from the date of receipt of the order appealed against:Provided that the appellate authority may entertain an appeal after the expiry of the said period of sixty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.
