Section 10(1)

10. Appeals. - (1) Any Tax assessee, not being an officer of the State Government
or the Central Government, aggrieved by any order passed by any authority under
the provisions of this Act may, within forty-five days from the date on which the
order was served on him, appeal to the appellate authority:
Provided that the appellate authority may, for sufficient reasons to be recorded in
writing, admit an appeal preferred after the expiry of the period of forty-five days
aforesaid.