Appeal to the Appellate Tribunal

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....sion, as referred to in clause (a) of sub-section (1) of Section 53A of the Act, may prefer an appeal to the Appellate Tribunal as prescribed in the Form appended to the rules. (ii) The appeal shall be filed within a period of sixty days from the date of receipt of the certified copy of the direction, decision or order appealed against. The Tribunal may entertain the appeal after the expiry of t....

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....) On scrutiny, if the appeal is found to be defective, the appellant would be advised to rectify the defects. After rectification of the defects by the appellant the appeal shall be registered. (viii) The appeal registered shall be put up for hearing before the Tribunal with a notice to the appellant. The Tribunal, after hearing the appellant may either dismiss it summarily or direct issue of no....