154. (1) Every appeal under section 153 shall be drawn up in such form and verified in such manner as may be prescribed and shall be accompanied by a fee of ¹[two hundred taka].²[(1A) The Board may, by notification in the official Gazette,-(a) specify ³[the cases in which the appeal] shall be filed electronically or in any other machine readable or computer readable media;(b) specify the form and manner in which such appeal shall be filed.] (2) Subject to sub-section (3), an appeal shall be presented within ⁴[forty five days],- (a) if it relates to any assessment or penalty, from the date of service of the notice of demand relating to the assessment or penalty, as the case may be; and (b) in any other case, from the date on which the intimation of the order to be appealed against is served. (3) The Appellate Joint Commissioner ⁵[or the Commissioner (Appeals), as the case may be,] may admit an appeal after the expiration of the period of limitation specified in sub-section (2) if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within that period.