Section 13. Appeals.

(1) An appeal against the order passed under section 12 shall lie to,- (a) the Deputy Commissioner of Sales Tax, if the order is passed by the authority sub-ordinate to him; (b) the concerned Joint Commissioner of Sales tax, if the order is passed by the Deputy Commissioner of Sales Tax, concerned. (2) The appeal shall be filed within sixty days from the date of receipt of the order mentioned in section 12 and no appeal filed thereafter shall be entertained unless the delay is condoned by the authorities mentioned in sub-section (1).