Section 81(2) in The Delhi Value Added Tax Act, 2004
(2)The Commissioner or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be-(a)filed within 60 days from the date on which the order appealed against is received by the Commissioner or [served upon] the other party:[PROVIDED that the High Court may entertain an appeal after the expiry of the period of sixty days, if it is satisfied that there was sufficient cause for not filing it within that period:] [Inserted vide Notification No. F. 14(5)/LA-2010/Law/359, dated, 31-12-2010, w.e.f. 1-2-2011.][PROVIDED FURTHER that the above proviso shall be deemed to have come into force with effect from the first day of April, 2005.] [Inserted by Delhi Act 1 of 2012, w.r.e.f. 1-4-2005.](b)in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.
