Appeal

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..... nce Rulings within sixty days from the date of the communication of that ruling or order, in such form and manner, as may be prescribed: Provided that where the High Court is satisfied, on an application made by the appellant in this behalf, that the appellant was prevented by sufficient cause from presenting the appeal within the period specified in sub-section (1), it may grant further peri .....

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..... ion: Provided that no such direction shall be issued after the 31st day of March, 2023. (4) Every notification issued under sub-section (2) and sub-section (3) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. ] ************ NOTES:- 1. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-04-2021 - - .....

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