Amendment status not verified — confirm the current text below against the official source.
Appeals.— (1) Any person aggrieved by any decision, order or direction of the Competent Authority, may appeal to the Appellate Authority within a period of sixty days from the date of such decision, order or direction, whose decision shall be final. (2) Where the Appellate Authority is satisfied that the person has reasonable cause for not preferring an appeal within the time specified in sub-section (1), he may accept an appeal, provided it is made within one hundred twenty days, from the date of the decision, order or direction.