Section 9D(1) in Andhra Pradesh Entertainments Tax Act, 1939
(1)The proprietor or the authority prescribed in this behalf may, within sixty days from the date on which an order under sub-section %2 (5) of Section %0 9-B was communicated to him, prefer a petition to the High Court against that order on the ground that the appellate authority has either decided erroneously, or failed to decide, any question of law; Provided that the High Court may admit a petition preferred after the period of sixty days aforesaid, if it is satisfied that the petitioner had sufficient cause for not preferring the petition within that period.
