Section 60(1) in Tamil Nadu Value Added Tax Act, 2006
(1)Within ninety days from the date on which the order under sub-sections (4), (5) or (7) of section 58 is served, any person who objects to such order or the [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner may prefer a petition to the High Court on the ground that the Appellate Tribunal has either decided erroneously or failed to decide any question of law:Provided that the High Court may, within a further period of ninety days, admit a petition preferred after the expiration of the first mentioned period of ninety days aforesaid if it is satisfied, that the petitioner had sufficient cause for not preferring the petition within the first mentioned period.
