Appeal against assessment etc.,

(1) Any person aggrieved by the assessment, levy or imposition of any tax under section 31 may, within a period of one month next after service of notice of demand, appeal to such authority as the Government may, by notification, specify (hereinafter referred to as the Appellate Authority): Provided that, the Appellate Authority may admit an appeal after the expiry of the period specified above, if sufficient cause is shown to its satisfaction for not preferring it within the said period. (2) No such appeal shall be heard and determined unless,- (a) a memorandum of appeal in writing stating the grounds on which the