Section 68O: Appeal

1[68-O. Appeals.– (1) 2[Any officer referred to in sub-section (1) of section 68E or any person aggrieved by an order of the competent authority] made under section 68F, section 68-I, sub-section (1) of section 68K or section 68L, may, within forty-five days from the date on which the order is served on him, prefer an appeal to the Appellate Tribunal:

Provided that the Appellate Tribunal may entertain an appeal after the said period of forty-five days, but not after sixty days, from the date aforesaid if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time.

(2) On receipt of an appeal under sub-section (1), the Appellate Tribunal may, after giving an opportunity to the appellant to be heard, if he so desires, and after making such further inquiry as it deems fit, confirm, modify or set aside the order appealed against.

(3) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches consisting of three members and constituted by the Chairman of the Appellate Tribunal.

(4) Notwithstanding anything contained in sub-section (3), where the Chairman considers it necessary so to do for the expeditious disposal of appeals under this section, he may constitute a Bench of two members and a Bench so constituted may exercise and discharge the powers and functions of the Appellate Tribunal:

Provided that if the members of a Bench so constituted differ on any point or points, they shall state the point or points on which they differ and refer the same to a third member (to be specified by the Chairman) for hearing of such point or points and such point or points shall be decided according to the opinion of that member.

3[Provided further that if the office of the Chairman is vacant by reason of his death, resignation or otherwise, or if the Chairman is unable to discharge his duties owing to absence, illness or any other cause, the Central Government may, by order, nominate any member to act as the Chairman until a new Chairman is appointed and assumes charge or, as the case may be, resumes his duties.]

(5) The Appellate Tribunal may regulate its own procedure.

(6) On application to the Appellate Tribunal and on payment of the prescribed fee, the Tribunal may allow a party to any appeal or any person authorised in his behalf by such party to inspect at any time during office hours, any relevant records and registers of the Tribunal and obtain a certified copy of any part thereof.]

1. Ins. by Act 2 of 1989, s. 19 (w.e.f. 29-5-1989)

2. Subs. by Act 9 of 2001, s. 37, for “any person aggrieved by an order of the competent authority” (w.e.f. 2-10-2001).

13. Ins. by Act 16 of 2014, s. 23 (w.e.f. 1-5-2014).

Simplified Explanation

Section 68O outlines the procedure for appealing decisions made by the competent authority under various provisions related to the forfeiture of illegally acquired property. This section gives both officers and affected individuals the right to appeal decisions to the Appellate Tribunal.

Key Provisions of Section 68O:

1. Right to Appeal:
   • Who can appeal: Any officer referred to in Section 68E(1) or any person aggrieved by an order made under the following sections:
     • Section 68F: Relating to seizure or freezing of illegally acquired property.
     • Section 68-I: Relating to forfeiture of property.
     • Section 68K(1): Relating to imposing a fine instead of forfeiture.
     • Section 68L: Relating to trust property involved in the forfeiture process.
   • Timeframe: The appeal must be made within 45 days from the date the order is served. However, the Appellate Tribunal can accept the appeal after 45 days but within 60 days if the appellant can show sufficient cause for the delay.
2. Power of the Appellate Tribunal:
   • After receiving an appeal, the Appellate Tribunal can:
     • Confirm, modify, or set aside the order appealed against.
     • It must give the appellant an opportunity to be heard (if the appellant desires) and may conduct further inquiries if needed.
3. Constitution of the Appellate Tribunal:
   • The Appellate Tribunal can operate through Benches consisting of three members, as decided by the Chairman.
   • In cases requiring expeditious disposal, the Chairman may constitute a two-member Bench, and if the members disagree on any point, the matter will be referred to a third member for a final decision.
4. Chairman’s Role in Appointments:
   • If the Chairman is unavailable (due to absence, illness, or other reasons), the Central Government may nominate a member to act as the Chairman until a new appointment is made or the Chairman resumes duties.
5. Regulation of Procedure:
   • The Appellate Tribunal has the authority to regulate its own procedure for handling appeals.
6. Inspection of Records:
   • Parties to an appeal, or their authorized representatives, may inspect relevant records and obtain certified copies of documents upon payment of the prescribed fee.

Practical Implications of Section 68O:

1. For Affected Individuals:
   • If a person is affected by an order related to seizure, forfeiture, or fine (under sections 68F, 68I, or 68K), they have the right to appeal to the Appellate Tribunal within 45 days (or up to 60 days with sufficient cause).
   • The Appellate Tribunal provides an opportunity for the individual to contest the order and potentially overturn or modify it.
2. For Legal Professionals:
   • Lawyers representing clients in forfeiture or seizure cases must be familiar with the appeal process to protect their clients’ rights.
   • They should advise clients about the time limits (45 days), the option for extended appeal time (up to 60 days with sufficient cause), and the procedure for filing an appeal.
3. For Authorities:
   • Authorities should be aware that any decision they make under sections 68F, 68I, 68K, or 68L can be contested through the Appellate Tribunal.
   • They must ensure that orders are well-founded and that they provide an opportunity for the affected individuals to appeal if necessary.

Example:

If an individual has had their illegally acquired property frozen under Section 68F and they disagree with the decision, they can file an appeal to the Appellate Tribunal within 45 days. If they fail to do so in time but have a valid reason for the delay, they may still be able to appeal within 60 days.

Section 68O ensures that affected parties have a fair opportunity to challenge decisions made by the competent authority, safeguarding the right to due process and ensuring transparency in the forfeiture process.