42Appeal to High Court
Any person aggrieved by any decision or order of the Appellate Tribunal may file an appeal to the High Court within sixty days from the date of communication of the decision or order of the Appellate Tribunal to him on any question of law or fact arising out of such order:
Provided that the High Court may, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal within the said period, allow it to be filed within a further period not exceeding sixty days.
Explanation.--For the purposes of this section, "High Court" means--
(i) the High Court within the jurisdiction of which the aggrieved party ordinarily resides or carries on business or personally works for gain; and
(ii) where the Central Government is the aggrieved party, the High Court within the jurisdiction of which the respondent, or in a case where there are more than one respondent, any of the respondents, ordinarily resides or carries on business or personally works for gain.
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- 25 Appellate Tribunal
- 26 Appeal to Appellate Tribunal
- 27 [Omitted.]
- 28 [Omitted.]
- 29 [Omitted.]
- 30 [Omitted.]
- 31 [Omitted.]
- 32 [Omitted.]
- 33 [Omitted.]
- 34 [Omitted.]
- 35 Procedure and powers of Appellate Tribunal
- 36 Distribution of business amongst Benches
- 37 Power of Chairperson to transfer cases
- 38 Decision to be by majority
- 39 Right of appellant to take assistance of authorised representative and of Government to appoint presenting officers
- 40 Members, etc., to be public servants
- 41 Civil court not to have jurisdiction
- 42 Appeal to High Court