Procedure in Appeals

Procedure in Appeals.-

1. (1) In computing the period specified in this Act for filing appeals, the time taken to obtain certified copies of the order appealed againt shall be excluded.
2. (2) The provisions of section 5 of the Limitation Act, 1963, shall be applicable to appeals under this Act.
3. (3) On an appeal being preferred under this Act, the Deputy Commissioner or the Assistant Commissioner, as the case may be, may order stay of further proceeding in the matter pending decision on the appeal.
4. (4) the Deputy Commissioner or the Assistant Commissioner as the case may be, shall send for the records of the case from the controller and after giving the parties an opportunity of being heard and if necessary after making such further enquiry as he thinks fit either himself through the Controller, shall decide the appeal.