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      Question

      Under Section 20(3), an appeal to the DRAT must be filed

      within _____ days. The DRAT can condone delay if _____.
      A 45 days; the appellant proves financial difficulty Correct Answer Incorrect Answer
      B 60 days; at the absolute discretion of the DRAT Chairperson Correct Answer Incorrect Answer
      C 30 days; there was sufficient cause for not filing within time Correct Answer Incorrect Answer
      D 30 days; delay cannot be condoned under any circumstances Correct Answer Incorrect Answer
      E 90 days; the delay is less than 30 additional days Correct Answer Incorrect Answer

      Solution

      Section 20(3) (amended by the 2016 Act, reducing from 45 days to 30 days) provides that every appeal must be filed within thirty days from the date of receipt of the copy of the Tribunal's order. The proviso permits the DRAT to entertain an appeal after 30 days if it is satisfied that there was sufficient cause for not filing within time. Section 20(2) bars any appeal from consent orders. Section 20(6) sets a 6-month target for DRAT appeal disposal. Under Section 20(4), on receipt of appeal, the DRAT may confirm, modify, or set aside the impugned order, giving the appellate tribunal wide powers of review.

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