Section 5(3) in The Assam Alienation of Land (Regulation) Act, 1980
(3)An appeal shall lie from the order of the Collector withholding sanction under sub-section (1) within sixty days from the date of such order to the State Government:Provided that the State Government may entertain an appeal after the expiry of the period of sixty days if it is satisfied that the appellant was prevented by sufficient cause from filing it in time.
