(1) Any dealer aggrieved by an order passed under section 34, 40, 42, 43, 44, 45,49 or 52 may prefer appeal within thirty days from the date of receipt of such order before -

(a) the Joint Commissioner or Deputy Commissioner of sales tax of the range having jurisdiction and subject to distribution of work by the Commissioner, if the order is passed by an Assistant Sales Tax Officer or a Sales Tax Officer or an Assistant Commissioner, as the case may be; and

(b) the Additional Commissioner, if the order is passed by a Deputy Commissioner or Joint Commissioner of Sales Tax, as the case may be, subject to distribution of work by the Commissioner.

Provided that an appeal preferred after the period of thirty days from the date of receipt of such order may be admitted by the appellate authority if it is satisfied that there was sufficient cause for not preferring the appeal within the period specified.