(1) The Administrator may, by notification, appoint an Appellate Authority for hearing the appeals against the orders of the adjudicating officer.
(2) The Appellate Authority referred to in sub-section (1) shall be any officer not below the rank of Director of the Administration.
(3) Any person aggrieved by an order of the adjudicating officer may, within a period of thirty days from the date on which the order is communicated to him, prefer an appeal to the Appellate Authority, having jurisdiction to hear such appeal:
Provided that the Appellate Authority may entertain an appeal after the expiry of the said period of thirty days of communication of the order, 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 preferring an appeal within such time.
(4) No appeal under this section shall be entertained by the Appellate Authority unless the appellant has, at the time of preferring the appeal, deposited a sum equal to fifty per cent. of the amount of penalty imposed, if any, under the order in respect of which an appeal has been filed:
Provided that on an application made by the appellant in this behalf, the Appellate Authority may, if it is of the opinion that the deposit to be made under this sub-section shall cause undue hardship to the appellant, by order in writing, dispense with such deposit either in part or full, subject to such conditions as it may deem fit.
(5) On receipt of an appeal under sub-section (3), the Appellate Authority may, after making such inquiry as it deems fit and after giving the parties concerned an opportunity of being heard, confirm, modify or set aside the order in respect of which an appeal has been preferred and the decision of the Appellate Authority shall be final and binding on the parties.
Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 1111 5 of 1908.
(6) If the sum deposited by way of penalty under sub-section (4) exceeds the penalty directed to be paid by the Appellate Authority, the excess amount, or if the Appellate Authority sets aside the order imposing penalty, the whole of the sum deposited by way of penalty, shall be refunded to the appellant.
17. The Appellate Authority may call for and examine the records of any order passed by an adjudicating officer and against which no appeal has been preferred under section 16, for the purpose of satisfying itself as to the legality or propriety of such order or as to the adherence to the procedure and pass such order with respect thereto as it may deem fit:
Provided that no such order shall be made without giving the person affected an opportunity of being heard in the matter.
18. The adjudicating officer and the Appellate Authority shall, while holding an inquiry, have all the powers of a civil court under the Code of Civil Procedure, 1908 for the purposes of––
(a) summoning and enforcing the attendance of witnesses;
(b) requiring the discovery, inspection and production of documents;
(c) requisitioning any public record or copy thereof from any court or office;
(d) receiving evidence on affidavits; and
(e) issuing commissions for the examination of witnesses or documents.