Section 31. Appeal

Any person aggrieved by an order of the competent authority either under Section 29 or 30 may, within one month from the date of service of such order, prefer an appeal to the Meghalaya Board of Revenue: Provided that the Board of Revenue may entertain the appeal after the expiry of the said period of one month, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time