Section 9B(1) in Andhra Pradesh Entertainments Tax Act, 1939
(1)Any proprietor aggrieved by an order passed or a proceeding recorded by any authority under the provisions of this Act, may within thirty days from the date on which the order or proceeding was served on him, appeal to such appellate authority as may be prescribed;Provided that the appellate authority may admit an appeal preferred after a period of thirty days aforesaid if it is satisfied that the proprietor has sufficient cause for not preferring the appeal within that period.
