Section 73(1) in Manipur Value Added Tax Act, 2004
(1)A person dissatisfied with the decision of the Appellate Authority may, within sixty days after being served with notice of the decision,-(a)file a second appeal before the Appellate Tribunal, and(b)serve a copy of the notice of appeal on the Commissioner as well as authority whose original order is under second appeal before the Appellate Tribunal.
