Appeals- (1) Any person aggrieved by an order of the competent

authority made under section 60C, section 60F, sub-section(1) of section 60G or section 60H may, within forty-five days from the date on which the order is served on him prefer an appeal to the Appellate Tribunal. Provided that the Appellate Tribunal may entertain an appeal after the said period of forty-five days, but not after sixty days, from the date aforesaid if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time.

1. (2) On receipt of an appeal under subsection (1), the Appellate Tribunal, may, after giving an opportunity of being heard to the appellant, if he so desires, and after making such further inquiry as it deems fit, confirm, modify or set aside the order appealed against.
2. (3) The Appellate Tribunal may regulate its own procedure.
3. (4) On application to the Appellate Tribunal and on payment of the prescribed fee, the Appellate Tribunal may allow a party to any appeal or any person authorised in this behalf by such party to inspect at any time during office hours, any relevant records and registers of the Appellate