(1) Any dealer aggrieved by an order passed under Section 34,40,42,42A, 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 the Deputy Commissioner of Sales Tax of the Range having jurisdiction, as may be assigned by the Commissioner, if the order is passed by a Sales Tax Officer or an Assistant Commissioner of Sales tax, as the case may be;

(b) the Joint Commissioner, if the order is passed by a Deputy Commissioner of Sales Tax; and

(c) the Special Commissioner or Additional Commissioner of Sales Tax, as may be assigned by the Commissioner, if the order is passed by a Joint Commissioner of Sales Tax:

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 is sufficient cause for not preferring the appeal within the period so specified.