Section 72:
Jurisdiction of Tribunal and Appellate Tribunal.
(1) The Tribunal shall exercise such powers
and perform such functions as are, or may be, conferred on it by or under this Act or any other law for the
time being in force.
1[(2) Any person aggrieved by an order of Tribunal may prefer an appeal to the Appellate Tribunal:
Provided that no appeal shall lie to the Appellate Tribunal from an order made by the Tribunal with
the consent of parties.
(3) Every appeal preferred under sub-section (2) shall be filed within a period of sixty days from the
date on which the copy of the order of the Tribunal is made available to the person aggrieved and shall be
in such form, and accompanied by such fees, as may be prescribed:
Provided that the Appellate Tribunal may entertain an appeal after the expiry of the said period of
sixty days, but within a further period of not exceeding sixty days, if it is satisfied that the appellant was
prevented by sufficient cause from filing the appeal within the period so specified.
(4) On the receipt of an appeal under sub-section (2), the Appellate Tribunal shall, after giving the
parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming,
modifying or setting aside the order appealed against.
(5) The Appellate Tribunal shall send a copy of every order made by it to the Tribunal and the parties
to the appeal.]
Notes:
1. Subs. by Act 31 of 2021, s. 22, for sub-section (2) (w.e.f. 1-4-2022).