(1) Any person aggrieved by an order of the competent authority under section 61 or section 62 may, within one month of the date of the service of the notice under section 61 or section 62, as the case may be, prefer an appeal to the Government:
Provided that the Government 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.
(2) On receipt of an appeal under sub-section (1) the Government may, after calling for a report from the competent authority, and after making such further inquiry, if any, as may be necessary, pass such orders as it thinks fit, and the order of the Government thereon shall be final.
(3) Where an appeal is preferred under sub-section (1), the Government may stay the enforcement of the order of the competent authority for such period and on such conditions as it thinks fit.
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CHAPTER VIII Finance, Accounts and Audit