Section 9E(1) in Andhra Pradesh Entertainments Tax Act, 1939
(1)Any proprietor, objecting to an order passed by the Entertainments Tax Commissioner, Entertainments Joint Commissioner or Entertainments Tax Deputy Commissioner suo motu, under subsection (1) or sub-section (2) of Section 9-C 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 proprietor had sufficient cause for not preferring the appeal within that period.
