Section Text
(1) Where an appeal is declared by this Act to lie from the Controller to the1[Central Government], the appeal shall he made within2[three] months of the date of the order passed by the Controller, and shall he in writing, and accompanied by the prescribed fee.
(2) In calculating the said period of2[three] months, the lime (if any) occupied in granting a copy of the order appealed against shall be excluded.
(3) The1[Central Government] may, if1[it] thinks fit, obtain the assistance of an expert in deciding such appeals, and the decision of the1[Central Government] shall be final.
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1. Substituted by the A.O. 1937.
2. Inserted by Act 12 of 1939, section 16