Section 21(1) in Andhra Pradesh General Sales Tax Act, 1957
(1)Any dealer objecting to an order passed or proceeding recorded -(a)by any prescribed authority on appeal under Section 19, or(b)by a Additional Commissioner or joint Commissioner or Deputy Commissioner suo motu under sub section (4-C) of Section 14 or under sub section (2) of section 20, may appeal to the Appellate Tribunal within sixty days from the date on which the order or proceeding was served on him.
