(1)Within sixty days from the date on which an order under sub-section (4) of section 17 [or a ruling under sub-section (4) of section 17-A] was served affecting liability of any [dealer or person] [Subtituted by Act No. Orissa 2 of 2012, dated 15.2.2012.] to pay tax, or interest, or penalty under this Act, such [dealer or person] [Subtituted by Act No. Orissa 2 of 2012, dated 15.2.2012.] by petition in writing accompanied by fee of rupees one hundred, or the Commissioner by petition in writing, may move the High Court against the order on grounds of any question of law arising out of such order of the Tribunal :Provided that the High Court may admit a petition preferred after the period of sixty days as aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within that period.
