(2)The appeal shall be presented within thirty days of the following date, that is to say,-(a)[ where the appeal is under section 248, the date of payment of the tax, or ] [ Substituted by Act 22 of 2007, Section 73, for Clause (a) (w.e.f. 1.6.2007).](b)where the appeal relates to any assessment or penalty, the date of service of the notice of demand relating to the assessment or penalty:Provided that, where an application has been made under section 146 for reopening an assessment, the period from the date on which the application is made to the date on which the order passed on the application is served on the assessee shall be excluded, or(c)in any other case, the date on which intimation of the order sought to be appealed against is served.[(2-A) Notwithstanding anything contained in sub-section (2), where an order has been made under section 201 on or after the 1st day of October, 1998 but before the 1st day of June, 2000 and the assessee in default has not presented any appeal within the time specified in that sub-section, he may present such appeal before the 1st day of July, 2000.] [ Inserted by Act 10 of 2000, Section 67 (w.e.f. 1.6.2000).]
