17. Appeal to the Tribunal.

(1) Any officer empowered by the State Government in this behalf or any other person objecting to an order passed by the appellate authority may appeal to the Tribunal within a period of sixty days from the date on which the order was communicated to him.

(2) The Tribunal may admit an appeal preferred after the period of sixty days referred to in sub-section (1) but within the period of six months if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.

(3) No appeal preferred by a dealer or any other firm against an order passed by the appellate authority shall be entertained by the Tribunal unless fifty percent of the disputed amount of tax and penalty confirmed by the appellate authority is paid by the dealer.