(1)A land-holder aggrieved by an assessment of tax made by the Assessing Authority may, within sixty days of the receipt of notice of demand relating to the amount of tax, present an appeal before the Appellate Authority:Provided that no appeal shall be entertained under this subsection unless it is accompanied by a satisfactory proof of the payment of tax or other amounts admitted by the appellant to be due from him:Provided further that the Appellate Authority may admit an appeal after the said period of sixty days if it is satisfied that the appellant has sufficient cause for not presenting the appeal within the said period.
