Section 57(1) in Tamil Nadu Value Added Tax Act, 2006
(1)Any person objecting to an order passed by the [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner under sub-section (1) of section 54 may, within a period of thirty days from the date on which the order was served on him, file an application for revision of such order to the [Additional] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner:Provided that the [Additional] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner may within a further period of thirty days admit an application presented after the expiration of the first mentioned period of thirty days, if he is satisfied that the applicant had sufficient cause for not presenting the application within the first mentioned period.
