Section 12(1) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(1)Within thirty days from the date of receipt of the copy of an order or assessment, with or without penalty, under Section 10, any dealer may, in the prescribed manner, appeal to the prescribed authority against such assessment or penalty or both ;Provided that no appeal shall be entertained by the said authority unless he is satisfied that such amount of tax as the appellant may admit to be due from him has been paid :Provided further that the prescribed authority may admit the appeal after the period hereinbefore specified if the said authority is satisfied that the dealer has sufficient cause for not preferring the appeal within the said period.
