Appeal to High Court

Appeal to High Court.-

1. (1) Any assessee objecting to an order passed under sub-section
2. (2) of section 10, may appeal to the High Court within sixty days from the date on which the order was communicated to him : Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid if it is satisfied that the assessee had sufficient cause for not preferring the appeal within that period.
3. (2) The appeal shall be in the prescribed form, shall be verified in the prescribed manner, and shall be accompanied by a fee of five hundred rupees.
4. (3) The High Court shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such order thereon as it thinks fit.