Section 13(2) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(2)No appeal shall be entertained after the expiry of sixty days from the date of receipt of demand notice or receipt of demand notice or receipt of the order:Provided that, the appellate authority may admit the appeal after the expiry of the aforesaid period, if it is satisfied that where was sufficient cause for the delay.
