(1) Any person aggrieved by an order made by the Authorised Officer under sections 174 and 175 of the Act may within a period of thirty days make an appeal to the authorities referred to in section 181 of the Act:
Provided that the appellate authority may entertain the appeal after the expiry of the said period of thirty days, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time.
(2) In computing the period of limitation for filing an appeal under the Act, the period spent in obtaining a copy of the order shall be excluded.
(3) Every appeal preferred under sub-rule (1) shall be in the form of the memorandum by the appellant or his duly authorised agent and shall be accompanied by the Treasury Challan evidencing the deposit of a sum of Rs.
300/- as fee in the Government Treasury or Sub-Treasury under the appropriate head of account in the name of appellate authority to whom the appeal is presented, or caused to be presented, the memorandum shall set forth consisting the grounds of objections to order appealed from and shall be accompanied by a copy of such order.
(4) on receipt of an appeal under sub-rule (1) the appellate authority may after calling for record from the Authorised Officer against whose decision the appeal has been preferred and giving an opportunity to the parties of being heard and after making such further enquiry, if any, as may be necessary, pass such orders as it thinks fit and the order of the appellate authority shall be final.
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(5) A copy of the order passed in appeal shall be sent to the Director.