Section 8 — Appeals.

Appeals.—(1) An employer objecting to an order of the 2[3[Principal Chief Commissioner or Chief Commissioner] or 4[Principal Commissioner or Commissioner]] refusing to accord approval to a gratuity fund or an order withdrawing such approval may appeal, within sixty days of such order, to the Board. (2) The appeal shall be in such form and shall be verified in such manner and shall be subject to the payment of such fee as may be prescribed. 5[8A. Particulars to be furnished in respect of gratuity funds.—The trustees of an approved gratuity fund and any employer who contributes to an approved gratuity fund shall, when required by notice from the 6[Assessing Officer], furnish within such period, not being less than twenty-one days from the date of the notice, as may be specified in the notice, such return, statement, particulars or information, as the 6[Assessing Officer] may require.]

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