Section 20(2) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(2)No appeal shall be entertained after the expiry of sixty days from the date of receipt of demand notice or receipt of the order :Provided that, the appellate authority may admit the appeal after the expiry' of the above period, if he is satisfied that there was sufficient cause for the delay.
