Ins. by s. 34 , ibid . (w.e.f. 3-8-2023). — AMENDING ACT

2. Ins. by s. 34 , ibid . (w.e.f. 3-8-2023). (3) The appellate authority may, if satisfied that the appellant was prevented by sufficient cause from preferring the appeal within the period of sixty days, admit the appeal within such further period as that authority may deem fit. (4) In disposing of an appeal under this section, the appellate authority may, after giving the parties a reasonable opportunity of making their representation, pass such order thereon as that authority may deem fit. (5) The decision or order of the appellate authority on appeal shall be final.

Section 2