Section 17(1) in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
(1)Any importer objecting to an order relating to assessment passed by the Commissioner suo motu under sub-section (1) of Section 14 may appeal to the High Court within sixty days from the date on which the order was communicated to him :Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid if it is satisfied that such importer had sufficient cause for not preferring the appeal within that period.
