After section 17 of the principal Act, the following shall be inserted, namely:- "17-A. Appeals.- (1) An appeal against any final order by the special Court determining the civil liability of the parties shall lie to the High Court, if the High Court is satisfied that the case involves a substantial question of law,-
(i) in an appeal under this sub section, the memorandum of appeal shall precisely state the substantial question of law involved in the appeal; and
(ii) the appeal shall be heard on the question so formulated and the respondent shall, at the hearing of the appeal be allowed to argue that the case does not involve any such question:
Provided that, appeal shall be filed before the High Court Within Thirty days from the date of the order.
Provided further that, if the appeal is field beyond the period of 30 days; the High Court shall condone the same, on sufficient cause being shown, but not beyond a period of Sixty days.
(2) Any appeal against order of acquittal or conviction determining any criminal liability under this Act shall lie to the High Court. The High Court may exercise, so far as may be applicable, all the powers conferred by the chapters XXIX and XXX of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974) on a High Court as if, the special Court were a court of sessions trying cases within the local limits of the jurisdiction of the High Court".