(1)

An appeal [against the finding or order] [These words were substituted for the words against the finding' by Bombay 28 of 1953, Section 15(1).] of the Deputy or Assistant Commissioner Commissioner may be filed to the Charity Commissioner in the following cases:-

(a) the finding [and order, if any,] [These words were inserted, by Bombay 28 of 1953, Section 15(ii).] 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.

(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 annual, reverse, modify or confirm the finding or 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.