Amendment status not verified — confirm the current text below against the official source.
Any person aggrieved by an order made by the Collector may, within a period of sixty days of communication to him of such order, prefer an appeal to the Commissioner, in such form and manner, as may be prescribed : Provided that the Commissioner may entertain an appeal after the expiry of the said period of sixty days if he is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time.