(2)An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the [[Joint Commissioner] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ][(Appeals)] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ][Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978). ] [or, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.[(2-A) Where a return has been filed by an assessee, no appeal under this section shall be admitted unless at the time of filing of the appeal he has paid the tax due on the net wealth returned by him;] [Inserted by Act 41 of 1975, Section 94 (w.e.f. 1.10.1975). ][* * *] [ Proviso omitted by Act 4 of 1988, Section 146 (w.e.f. 1.4.1988).]
