Section 15A(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)Within [one hundred and eighty days] from the date on which an order under sub-section (5) or clause (a) of sub-section (7) or sub-section (8) of section 14 was communicated to him, the appellant or the respondent may prefer a petition to the High Court against the order on the ground that the Appellate Tribunal has either failed to decide or decided erroneously any question of law :Provided that the High Court may admit a petition preferred after the period of [one hundred and eighty days] [Substituted by Act 18 of 2012 w.e.f. 1.4.2012] aforesaid if it is satisfied that the petitioner has sufficient cause for not preferring the petition within that period.
