( I) 1~hc Government may, by notification in the Gazette, constitute one or more Appellate Board or Appellate Boards.
(2) The Appellate Board ~sha1l consist of three members of whom one shall be a person who is or has been a dic;trict judge, wlto shall be appoinLr.d ns the Chairman of the Appcl1ate Jloard.
(3) Where only one Appellate Board is appointed, that Appella1e lloard shall have jurisdiction throughout the State, and where n1ore than one Appellate Board is appointed, the Government may, by notification in the Gazette, define the jurisdiction of each Appellate Hoard.
(4) Any person aggrieved by an order of the adjudicating officer naay~ 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 :
Provided that the Appellate Board may entertain any appeal after tJLe expiry oft he said period of thirty days, but not after the expiry of sixty rlays fr O!n the date aforesaid, if it i-, satisfied that the appellant was pre vented by sufficient cause fro1n filing the appeal in time.
(5) No appeal under this section shall be entertained by the Appellatt lJoard unless the appellant has, at the time of filing the appeal, depoqited the amount of penalty payable under the order appealed against:
Provided that, on an application made by the appeJlant in thic; behaJJ, the Appellate Board may, if 1t is of the opinion that the clepos1t to be nJaclc. ..
under this subsect1on will cause undue hardship to the appellant, by ordc·r in writing dicpense with such deposit either uncoudittonally 01 'UbJCCt to ~uch conditions as it m~y deem fi[ to itnpoc;e. ..
58
(6) On receipt of an appeal under subsection (4), the Appellate Board may, after holdtng such enquiry as it deems fit an-i after giving the parties concerned a reasonable oppo1t unity of being heard, confirm, Jnodify or set as1de the order appealed against and the decision of the Appellate Bnrd shall be final, and- 0
(a) if the sum deposited bv way of penalty under subsection (5) exceeds the penalty dhected to be paid by the Appellate Board, the excess amount, or (bJ if the Appellate Board sets aside the order Imposing penalty, 0 tl1e whole of the sum deposited by way of penalty, shall be refunded to the appellant . .,