Section 42 - Appeal to High Court.

Appeal to High Court: time limited right to challenge Appellate Tribunal orders with possible extension for sufficient cause.

Right of appeal to the High Court exists against Appellate Tribunal orders on any question of law or fact, subject to a sixty day limitation from communication and a discretionary further period of up to sixty days where sufficient cause prevented timely filing. The High Court for filing is defined by the ordinary residence, business location, or place of personal work for gain of the aggrieved party, and where the Central Government is aggrieved, by reference to the respondent's corresponding attributes.