Section 18(7) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(7)[] [Renumbered by Act 11 of 1993 w.e.f. 1.4.1993] Any employer, not being an officer of Government or any person objecting to an order passed under [sub-sections (3) and (4)] [Substituted by Act 11 of 1993 w.e.f. 1.4.1993] 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 the assessee had sufficient cause for not preferring the appeal within time.
