130. Form of appeal and limitation.-

(1)   Every appeal under section 129 shall be in the prescribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of one thousand rupees or ten per cent of tax levied, whichever is less, provided that where no tax is levied, a fee of one thousand rupees in the case of companies and two hundred rupees in the case of other assessees shall be paid.

(2)   The appeal shall be presented within thirty days of the following date, namely: -

(a)    where the appeal relates to any assessment or penalty, the date of service of the notice of demand relating to the said assessment or penalty, as the case may be; and

(b)    in any other case, the date on which intimation of the order to be appealed against is served.

(3)   The Appellate Additional Commissioner may admit an appeal after the expiration of the period specified in sub-section (2) if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within that period.