86. Appeals to the appellate authority. –

(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 Assistant Commissioner, if the order is passed by an Assistant SalesTax Officer or a Sales Tax Officer, as the case may be; and

(b) the Additional Commissioner, if the order is passed by an AssistantCommissioner:

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.