269H. (1) The Commissioner
or any person aggrieved by any order of the Appellate Tribunal under section 269G may, within sixty days of the date on
which he is served with notice of such order under that section, prefer an
appeal against such order to the High Court on any question of law :
Provided that the High Court
may, on an application made in this behalf before the expiry of the said period
of sixty days, permit, by order, the appeal to be presented within such further
period as may be specified therein, if the applicant satisfies the High Court
that he has sufficient cause for not being able to present the appeal within
the said period of sixty days.
(2) An appeal under sub-section
(1) shall be heard by a Bench of not less than two Judges of the High Court and
the provisions of section 259 shall apply in
relation to any such appeal as they apply in relation to a case referred to the
High Court under section 256.
(3) The costs of the appeal
shall be in the discretion of the High Court.