Section 21(a) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(a)Every appeal under sub-section (1) of section 22 of the Act shall be preferred within thirty days from the date of the order appealed against and shall be accompanied by a certified copy of such order unless the omission to produce such a copy is explained to the satisfaction of the Appellate Authority. The time spent in obtaining a certified copy of such order shall be excluded for calculating the period of limitation prescribed.
