Section 20(3) in The Central Sales Tax (Amendment) Act, 2001
(3)An appeal against the order of the assessing authority rejecting the claim of the dealer under section 6A or section 9 of this Act may be filed by the aggrieved dealer within forty- five days from the date on which the order is served on him: Provided that the Authority may entertain any appeal after the expiry of the said period of forty- five days, but not later than sixty days, from the date aforesaid if it is satisfied that the appellant was prevented by sufficient cause from filing the ap eal in time.
