Procedure for filing appeal.

No appeal under section 124G shall be entertained unless,-

1. (a) the appeal is brought within forty-five days next after the receipt of notice of assessment under sub-section (2) of section 124E by the person concerned : Provided that, the State Government or the officer so appointed may, admit an appeal preferred after the expiration of the forty-five days as aforesaid if, the Government or such officer is satisfied that the appellant had sufficient cause for not prefering the appeal within the said period ;
2. (b) the amount claimed in the notice of assessment from the appellant together with the amount of interest, if any due thereon, has been deposited by him in the office of the Authority.