Appeal to State Government

(1) Any dealer by any order passed in appeal under section 31 or passed in revision under sub-section (1) of section 32 may appeal to the State Government within sixty days of the date on which such order is communicated to him. (2) The State Government may admit an appeal after the expiration of the sixty days referred to in sub-section (1) if it is satisfied that for the reasons beyond the control of the appellate or for any other sufficient cause it could not be filed within time. (3) An appeal to the State Government shall be in the prescribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of twenty five rupees. (4) The State Government may, after giving the dealer an opportunity of being heard, pass such order thereon as it thinks fit, and shall communicate any such orders to the dealer and to the Commissioner.