Section 6D(1) in The Goa Entertainment Tax Act, 1964
(1)Any proprietor or person may, in the prescribed manner, appeal to the authority as may be prescribed, against any assessment or re-assessment, within sixty days from the date of communication of the order appealed against:Provided firstly that, the said authority may entertain the appeal after expiry of the said period of sixty days but not beyond one hundred and fifty days, if he is satisfied that the applicant was prevented by sufficient cause from filing the appeal in time:Provided secondly that, no appeal shall be entertained by the said authority unless he is satisfied that such amount of the tax as the applicant may admit to be due from him has been paid.
