(1)

An appeal against the finding or order of the Deputy or Assistant Charity Commissioner may be filed to the Charity Commissioner in the following cases:—

(a) the finding and order, if any, under section 20;

(b) the finding under section 22;

(c) the finding under section 28;

(d) the order under sub-section (3) of section 54;

(e) an order confirming or amending the record under section 79AA.

(2)

No appeal shall be maintainable after the expiration of sixty days from the recording of the finding or the passing of the order, as the case may be.

(3)

The Charity Commissioner may, after hearing the appellant or any person appearing on his behalf for reasons to be recorded in writing either annul, reverse, modify or confirm the finding or the order appealed against or he may direct the Deputy or Assistant Charity Commissioner to make further inquiry or to take such additional evidence as he may think necessary or he may himself take such additional evidence.