1[30B. Appeal against penalties.--A person in default, aggrieved by an order passed under sub-section (4) of section 30A, may, within a period of thirty days from the date on which such order is passed, prefer an appeal to the Appellate Authority:

Provided that the Appellate Authority may entertain an appeal after the expiry of the said period of thirty days, if it is satisfied that there was sufficient cause for not filing it within such period.]

---------------------------------------------------------------------------------------------

Footnote :

1. Ins. by Act 44 of 2016, s. 21 (w.e.f. 1-9-2016)