Section 19(2) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(2)No appeal shall be entertained after the expiry of a period of thirty days from the date of receipt of demand notice or the order :Provided that the [Joint/Deputy Commissioner of Profession Tax] [Substituted vide O.G.E. No. 1579 dated 24.10.2009.] may admit an appeal after the expiry of the above period if he is satisfied that there was good and sufficient cause for the delay.
