(5)The appeal filed before the Appellate Tribunal under sub-section (1) shall be dealt with by it as expeditiously as possible and endeavour shall be made by it to dispose of the appeal within six months from the date of receipt of the appeal.[53C. Composition of Appellate Tribunal. - The Appellate Tribunal shall consist of a Chairperson and not more than two other Members to be appointed by the Central Government.
