Section 31(1) in The Goa Tax on Entry of Goods Act, 2000
(1)Within sixty days from the date on which an order under sub-section (5) or sub-section (8) of section 29 was communicated to him, the appellant or the respondent may prefer a petition to the High Court against the order on the ground that the Tribunal has either failed to decide or decided erroneously any question of law:Provided that the High Court may admit a petition preferred after the period of sixty days aforesaid if it is satisfied that the petitioner has sufficient cause for not preferring the petition within that period.
