Section 35 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 35 is the last step on the appeal ladder in the Act. Any person aggrieved by a decision or order of the Appellate Tribunal may appeal to the High Court within sixty days of its communication, on a question of law arising out of the order. The High Court may allow a further period of up to sixty days for sufficient cause. An Explanation says which High Court.
The appeal lies against an order of the Appellate Tribunal, only on a question of law arising out of that order, and must be filed within sixty days from the date of communication of the order to the appellant. The High Court may allow a further period not exceeding sixty days if the appellant was prevented by sufficient cause. The Explanation fixes the High Court by where the aggrieved party ordinarily resides, carries on business or personally works for gain.
About this article
This article is based on the consolidated text of the Act consulted (amendments shown up to Act 50 of 2019). Later amendments should be checked. Section 35 is printed without a footnote of amendment. The appeal that precedes it is under section 19, explained in our article on section 19. If a Tribunal order has gone against you and you need to weigh a High Court appeal, our legal consultation team can help you examine whether a question of law arises.
The main rule
Section 35 says: any person aggrieved by any decision or order of the Appellate Tribunal may file an appeal to the High Court within sixty days from the date of communication of the decision or order of the Appellate Tribunal to him on any question of law arising out of such order.
Taking the words in turn.
- "Any person aggrieved". The text is not limited to the party who lost before the Tribunal in name; it says any person aggrieved. This includes the Central Government where it is the party aggrieved, because the Explanation provides for that case in clause (b).
- "Decision or order of the Appellate Tribunal". Only the Tribunal's decision or order is covered. Orders of the Adjudicating Authority or the Special Director (Appeals) go to the Tribunal under sections 17 and 19, not to the High Court under this section.
- "Sixty days from the date of communication". The period runs from the date the decision or order is communicated to the appellant, not from the date it is made. Section 19(4) requires the Tribunal to send a copy of every order to the parties.
- "Any question of law arising out of such order". The appeal is on a question of law. The Act does not define the expression and gives no list of examples; it does not say that findings of fact are open to appeal.
| Element | Section 35 |
|---|---|
| Who | Any person aggrieved by a decision or order of the Appellate Tribunal |
| Where | The High Court identified by the Explanation |
| Within | Sixty days from the date of communication of the order to the appellant |
| On what | Any question of law arising out of the order |
| Extension | A further period not exceeding sixty days, for sufficient cause |
The proviso: a further period of up to sixty days
The High Court may, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal within the said period, allow it to be filed within a further period not exceeding sixty days.
Compare this with the appeal to the Tribunal. Section 19(2) allows the Tribunal to entertain an appeal after forty-five days for sufficient cause, with no stated limit on the extra time. Section 35 caps the extra time at sixty days. In total, the High Court appeal can be filed within sixty days plus, at most, a further sixty days where the High Court is satisfied. Beyond that the text of section 35 gives no power to admit it. The text uses "prevented by sufficient cause", which is the appellant's burden to explain; the Act does not list what counts.
The Explanation: which High Court
For the purposes of section 35 "High Court" means:
- (a) the High Court within the jurisdiction of which the aggrieved party ordinarily resides or carries on business or personally works for gain; and
- (b) where the Central Government is the aggrieved party, the High Court within the jurisdiction of which the respondent, or, where there is more than one respondent, any of the respondents, ordinarily resides or carries on business or personally works for gain.
So the forum depends on the aggrieved party. A company with its place of business in one State appeals to the High Court having jurisdiction over that place. Where the Government appeals, the High Court is the one with jurisdiction over the respondent's residence or business or workplace, and where there are several respondents any one of those places will do. The Act does not say what happens if the places of several respondents differ and the High Courts differ; it says "any of the respondents".
Where section 35 sits on the ladder
| Step | Section | Body |
|---|---|---|
| First instance | 16 | Adjudicating Authority; see our post on adjudication under section 16 |
| First appeal (certain orders) | 17 | Special Director (Appeals) |
| Appeal | 19 | Appellate Tribunal |
| Appeal on a question of law | 35 | High Court |
The ladder uses forty-five days at the first two appeal stages (sections 17 and 19) and sixty days here. The form and fee for the earlier appeals are for rules under section 46(2)(d). Section 35 mentions neither a form nor a fee; whether any applies is a matter of the High Court's own procedure, which the Act does not describe.
Section 34 says no civil court has jurisdiction over matters the authorities are empowered to determine; section 35 is the route the Act itself gives; see our article on sections 32 to 34.
Example. The Appellate Tribunal passes an order against Sunrise Components Pvt Ltd, a hypothetical manufacturer with its registered office and factory in one State. The order is communicated to the company on the tenth of a month. The company believes the Tribunal misread a statutory provision, which is a question of law. It must file the appeal in the High Court having jurisdiction over the place where it carries on business, within sixty days of that communication. If it was prevented by sufficient cause from filing in time, the High Court may allow a further period of not more than sixty days. If the Central Government were the aggrieved party instead, the appeal would be to the High Court for the place where the company, as respondent, carries on business.
What the Act does not say
- It does not define a question of law.
- It does not prescribe a form, fee or deposit for the High Court appeal.
- It does not say what happens after the High Court decides; its own procedure and the general law govern, and the Act is silent.
- It does not say whether the penalty deposit under section 19 is affected by the High Court appeal.
Need help with a High Court appeal?
The period for a High Court appeal is short and the question of law has to be framed precisely. Our legal consultation team can help you review the Tribunal's order and plan the appeal.
Key takeaways
- Section 35 gives an appeal to the High Court against a decision or order of the Appellate Tribunal.
- It lies only on a question of law arising out of the order.
- The period is sixty days from the date of communication, plus a further period of up to sixty days for sufficient cause.
- The High Court is where the aggrieved party ordinarily resides, carries on business or personally works for gain; for a Government appeal, where the respondent (or any of them) does.
- The Act prints no form or fee for this appeal.
Read next
- Section 19: appeal to the Appellate Tribunal and pre-deposit of penalty
- Sections 32–34: representation in appeals, public servants and the bar on civil courts
- Section 17: appeal to the Special Director (Appeals)
- Appeal Under FEMA: Appellate Tribunal
Disclaimer: Based on a consolidated text of the Foreign Exchange Management Act, 1999 showing amendments up to Act 50 of 2019, as consulted on 2 October 2026. Limits, forms, timelines and procedures are set by rules, regulations and Reserve Bank directions made under the Act; they change from time to time and are not covered here. Later amendments should be checked. This article is general information, not legal advice; check the official text before acting.