(1) The Government may, by notification in the Official Gazette, constitute one or more Appellate Board or Boards.
(2) The Appellate Board shall consist of three members of whom one shall be a person who is or has been a District Judge, who shall be appointed as the Chairman of the Appellate Board.
(3) Where only one Appellate Board is appointed that Appellate Board shall have jurisdiction throughout the Union territory and where more than one Appellate Board is appointed by the Government, Government may by notification in the Official Gazette, define the jurisdiction of each Appellate Board.
(4) Any person aggrieved by an order of the adjudicating officer may, within thirty days from the date on which the order is made, prefer an appeal to the Appellate Board having jurisdiction to hear such appeal:
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Provided that the Appellate Board may entertain any appeal after the expiry of said period of thirty days, but not after the expiry of sixty days from the date aforesaid if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time.
(5) On receipt of an appeal under sub-section (4), the Appellate Board may, after holding such enquiry as it deems fit, and after giving the parties concerned a reasonable opportunity of being heard, confirm, modify or set aside the order appealed against and the decision of the Appellate Board shall be final;