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      Question

      An appeal to the Appellate Tribunal against an order of

      the Adjudicating Authority under PMLA must be filed within:
      A 30 days from the date of the order Correct Answer Incorrect Answer
      B 60 days from the date of the order Correct Answer Incorrect Answer
      C 45 days from the date of receipt of a copy of the order Correct Answer Incorrect Answer
      D 90 days from the date of the order Correct Answer Incorrect Answer
      E 6 months from the date of the order Correct Answer Incorrect Answer

      Solution

      Section 26(3) of PMLA provides that every appeal to the Appellate Tribunal shall be filed within a period of forty-five days from the date on which a copy of the order made by the Adjudicating Authority or the Director is received by the appellant. The Appellate Tribunal may, after giving an opportunity of being heard, entertain an appeal after the expiry of forty-five days if it is satisfied that there was sufficient cause for not filing within that period. Section 26(6) provides that the Appellate Tribunal shall endeavour to dispose of every appeal finally within six months from the date of filing. Under Section 42, a further appeal lies to the High Court within sixty days from communication of the Appellate Tribunal's order.

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