Section 13(3) in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
(3)No appeal shall be entertained by the appellate authority or the Joint Commissioner of Commercial Taxes, unless it is filed within 30 days from the date of receipt of the order appealed against by the assessee, and unless the entire amount of tax and penalty, if any, has been credited by the assessee in the Government treasury.
