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CS Executive · Jurisprudence, Interpretation and General Laws · Law relating to Information Technology

Kavya files an appeal on day 60 after receiving the order of the Controller, giving a genuine reason for the delay. Which statement is correct under section 57?

The Tribunal may entertain the late appeal if it is satisfied that sufficient cause existed for not filing within forty-five days. The proviso to section 57(3) gives the Tribunal this discretion, so the appeal is not automatically barred and needs no government approval.

  1. AThe appeal is barred absolutely because forty-five days have passed
  2. BThe Tribunal may entertain the appeal if it is satisfied there was sufficient cause for the delayCorrect
  3. CThe Tribunal may entertain it only if the Central Government approves the delay
  4. DThe appeal must be heard by the Controller who passed the order

Explanation

The proviso to section 57(3) allows the Appellate Tribunal to entertain an appeal after forty-five days if satisfied that sufficient cause prevented timely filing. No Central Government approval is needed, and the appeal goes to the Tribunal, not the Controller.

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