(1) An appeal shall lie against an order passed by the Tribunal or the Deputy Collector (Revenue) to the Appellate Tribunal within thirty days from the date of communication of the order, and" the Appellate Tribunal shall pass such orders on the appeal as it deems fit and such order shall, subject to any revision under section 20, be final:
Provided that the Appellate Tribunal 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) Where the Government are aggrieved by an order passed by the Tribunal or Deputy Collector (Revenue), they may file an appeal to the Appellate Tribunal against that order.
SBC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 21 3 of 1908.
1 of 1956.
20. An application for revision from any party aggrieved, including the Government, shall lie to the High Court, within the prescribed period, from any order passed on appeal by the Appellate Tribunal on any of the following grounds, namely: —
(a) that it exercised a jurisdiction not vested in it by law, or
(b) that it failed to exercise a jurisdiction so vested, or
(c) that it acted in the exercise of its jurisdiction illegally or with material irregularity.