Section 34: Appeal to the Court

34. Appeal to the Court.—(1) An appeal shall lie to the Court referred to in Part II of the Ordinance in respect of an order of the Commission comprising two or more Commissioners or the Appellate Bench 3[or order made under sub­section (2) of section 32B]. (2) The appeal under sub­section (1) shall be filed within sixty days of the date of the decision and shall be accompanied by a fee of one hundred rupees. 3[(3) The Court may, on an appeal made to it under sub­section (1), accept, set aside or vary the order referred to in sub­section (1) or make such other order as the interest of justice require. (4) The Court shall at the stage of admission of an appeal, or at any time thereafter on application of the aggrieved person with due notice to the parties, decide by means of a reasoned order whether the appeal is to be admitted in part or in whole depending on the facts and circumstances of the case: Provided that the admission of the appeal shall not per se operate as a stay and nor shall any stay be granted therein unless the Commission has been given an opportunity of being heard. 1Subs. by Finance Act 2007 (Act No. I of 2007), s. 17. 2Omitted. by Finance Act 2008 (Act No. I of 2008), s.15 3Ins. by Act No. XXXVI of 2016, ss. 19-20. (5) Notwithstanding anything contained in any other law, the hearing of appeal may continue day to day, unless sufficient cause has shown by the parties jointly or severally which is beyond the control of the parties, the Court may adjourn the hearing for maximum of two dates and such adjournment may not be more than fifteen days at any one time or for more than thirty days in all.] PART IX CONFIDENTIALITY OF INFORMATION

Effective date: 1997-01-01

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