Section 20:
Appeal to High Court.
Any person aggrieved by any order of the Competent Authority relating
to imposition of penalty under section 14 or section 15 or section 16 may prefer an appeal to the High
Court within a period of sixty days from the date of the order appealed against:
Provided that the High Court may entertain the appeal after the expiry of the said period of sixty days,
if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal in time.
Explanation.—For the purposes of this section, the "High Court" means the High Court within whose
jurisdiction the cause of action arose.