Constitution of Appellate Board and appeal to Appellate Board

(1) The Government may, by notification in the Gazette, constitute one or more Appellate Board or Appellate Boards. (2) The Appellate Board shall consist of three members of whom one shall be a person who is or has been a district judge, who shall be appointed as the Chairman of the Appellate Board. (3) Where only one Appellate Board is appointed, that Appellate Board shall have jurisdiction throughout the State, and where more than one Appellate Board is appointed, the Government may, by notification in the Gazette, define the jurisdiction of each Appellate Board. (4) Any person aggrieved by an order of the adjudicating officer may, within thirty days from the date on which the order is made, prefer an appeal to the Appellate Board having jurisdiction to hear such appeal: Provided that the Appellate Board may entertain any appeal after the expiry of the said period of thirty days, but not after the expiry of sixty days from the date aforesaid, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time. (5) No appeal under this section shall be entertained by the Appellate Board unless the appellant has, at the time of filing the appeal, deposited the amount of penalty payable under the order appealed against: Provided that, on an application made by the appellant in this behalf, the Appellate Board may, if it is of the opinion that the deposit to be made under this subsection will cause undue hardship to the appellant, by order in writing dispense with such deposit either unconditionally or subject to such conditions as it may deem fit to impose. (6) On receipt of an appeal under subsection (4), the Appellate Board may, after holding such enquiry as it deems fit and after giving the parties concerned a reasonable opportunity of being heard, confirm, modify or set aside the order appealed against and the decision of the Appellate Board shall be final, and-(a) if the sum deposited by way of penalty under subsection (5) exceeds the penalty directed to be paid by the Appellate Board, the excess amount, or (b) if the Appellate Board sets aside the order imposing penalty, the whole of the sum deposited by way of penalty, shall be refunded to the appellant.