Section 31(2) in The Maharashtra Agricultural Income Tax Act, 1962
(2)The appeal shall, subject to the provisions of section 38, be presented within sixty days of receipt of the notice of demand relating to the assessment or penalty objected to or of the intimation of refusal to pass an order under sub-section (1) of section 27 or of the date of the refusal to make a fresh assessment under section 28 or of the intimation of an order under section 53 or 56, as the casb may be.
