Section 13(2) in Karnataka Tax on Entry of Goods Act, 1979
(2)The appeal shall be preferred within thirty days,-(i)in respect of an order of assessment, from the date on which the notice of assessment was served on the appellant, and(ii)in respect of any other order, from the date on which the order was communicated to the appellant:Provided that the appellate authority may admit an appeal preferred after the period of thirty days aforesaid [but within a further period of one hundred and eighty days] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997] if it is satisfied that the appellant has sufficient cause for not preferring the appeal within that period.
