Commodities transaction tax appeals to Appellate Tribunal must be filed within sixty days and require a prescribed fee. An assessee may appeal to the Appellate Tribunal against an order of the Commissioner of Income-tax (Appeals), and the Commissioner of Income-tax may direct the Assessing Officer to appeal when he objects. Appeals must be filed within sixty days of receipt, in the prescribed form and verification; assessee-filed appeals require a fee of one thousand rupees. Sections 253-255 of the Income-tax Act, 1961, apply to such appeals as far as may be.