(a)any assesses objecting to an order passed by the Commissioner under section 66 or 67 may appeal to the High Court within sixty days from the date on which the order was communicated to him.(b)The High Court may admit an appeal preferred after the period of sixty days aforesaid if it is satisfied that the assessee had sufficient cause for not preferring the appeal within that period.(c)The appeal shall be in the prescribed term, shall be verified in the prescribed manner and shall be accompanied by a fee of live hundred rupees.(d)The High Court shall, after giving both the parties to the appeal, a reasonable opportunity of being heard, pass such order thereon as it thinks fit.
