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Section 53B of the Competition Act, 2002: appeal to the Appellate Tribunal, time limit and deposit

Any aggrieved government, local authority, enterprise or person can appeal to the Appellate Tribunal against an order covered by Section 53A(1)(a) within sixty days of receiving a...

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Competition Law
Published
October 2, 2026
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Oct 2, 2026
Reading time
8 min
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Last updated: October 2026Verified against: Government sources

Section 53B of the Competition Act, 2002 says who can appeal against a Commission order, how long they have, and how the Appellate Tribunal deals with the appeal. The Competition (Amendment) Act, 2023 adds a second proviso: a person who must pay an amount under a Commission order cannot be heard on appeal unless it has deposited twenty-five per cent. of that amount.

How this article reads the Act

This article follows the consolidated text of the Act published by the Competition Commission of India (amendments shown up to the Finance Act, 2017), read with the Competition (Amendment) Act, 2023 as published in the Gazette of India on 11 April 2023. Section 53B is touched by clause 39 of the amending Act. That clause reads "In section 53B, in sub-section (2)" without the words "of the principal Act", a drafting slip in the gazette which is flagged here; the context makes the reference plain. The 2023 change applies from the date notified for that provision; the notification is not in the sources consulted and should be checked. No commencement date is given. If you are considering an appeal, our legal dispute resolution team can calculate the dates and the deposit with you.

Section 53B(1): who can appeal

"The Central Government or the State Government or a local authority or enterprise or any person, aggrieved by any direction, decision or order referred to in clause (a) of section 53A may prefer an appeal to the Appellate Tribunal." The right is wide: it is not limited to the party against whom the order was made, but to anyone "aggrieved". The orders that qualify are listed in Section 53A(1)(a); see Section 53A.

Section 53B(2): sixty days, form and fee

As printed: "Every appeal under sub-section (1) shall be filed within a period of sixty days from the date on which a copy of the direction or decision or order made by the Commission is received by the Central Government or the State Government or a local authority or enterprise or any person referred to in that sub-section and it shall be in such form and be accompanied by such fee as may be prescribed". The form and fee are "as may be prescribed"; the appeal rules are not in the sources consulted, so none is stated here.

First proviso. "Provided that the Appellate Tribunal may entertain an appeal after the expiry of the said period of sixty days if it is satisfied that there was sufficient cause for not filing it within that period." The sixty days run from receipt of a copy by the appellant, not from the date of the order. See limitation periods and appeals for the general topic; the Act's own figure is sixty days.

Second proviso (inserted by the Competition (Amendment) Act, 2023). "Provided further that no appeal by a person, who is required to pay any amount in terms of an order of the Commission, shall be entertained by the Appellate Tribunal unless the appellant has deposited twenty-five per cent. of that amount in the manner as directed by the Appellate Tribunal." The clause inserts it after the proviso, so it follows the sufficient-cause proviso exactly; there is no conflict with the base text.

Section 53B(3): what the Tribunal can do

"On receipt of an appeal under sub-section (1), the Appellate Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or setting aside the direction, decision or order appealed against." Hearing both sides is built into the sub-section.

Section 53B(4) and (5): copies and the six-month target

Sub-section (4): "The Appellate Tribunal shall send a copy of every order made by it to the Commission and the parties to the appeal." Sub-section (5): "The appeal filed before the Appellate Tribunal under sub-section (1) shall be dealt with by it as expeditiously as possible and endeavour shall be made by it to dispose of the appeal within six months from the date of receipt of the appeal." The six months is a target ("endeavour shall be made"), not a bar.

What the 2023 Amendment Act changed

ProvisionBefore (consolidated text)After (as amended by the Competition (Amendment) Act, 2023)
Section 53B(2) provisosOne proviso (sufficient cause for delay)Two: the second requires deposit of twenty-five per cent. of the amount payable under the Commission's order
Time limitSixty days from receipt of a copySame
Disposal targetSix monthsSame
Section 53B(1), (3), (4), (5)As printedSame

Where the appeal rule does not apply

Section 48A(7) and Section 48B(7), inserted in 2023, say that no appeal shall lie under Section 53B against an order passed under Sections 48A and 48B. Those sections cover settlement and commitment: see Section 48A and Section 48B. Orders must also fall in the Section 53A(1)(a) list.

Reading the deposit rule

Three points stand out. First, the rule applies only to "a person, who is required to pay any amount in terms of an order of the Commission". An appellant who owes nothing under the order, for example an informant challenging a closure, is not caught by it. Second, the amount is twenty-five per cent. "of that amount", that is, of what the order requires to be paid. Third, the manner of deposit is directed by the Appellate Tribunal; the Act does not say more. The sources do not say whether the deposit can be adjusted later or what happens to it if the appeal succeeds, and nothing is assumed here.

Practical example

Silverline Pharma Ltd (invented) receives a copy of a Commission order on 1 March imposing a penalty of rupees forty crore. It decides to appeal. The sixty days run from receipt of the copy. Before the Appellate Tribunal can entertain the appeal, Silverline must have deposited twenty-five per cent. of the amount, which is rupees ten crore, in the manner the Tribunal directs. If Silverline files on day sixty-five, it must also persuade the Tribunal that there was sufficient cause for the delay.

Need help with a Commission order you want to challenge?

The dates, the deposit and the grounds all need to line up before filing. Our legal dispute resolution team can map the timeline from the date you received the order and prepare the appeal. For the next stage, see Section 53T: appeal to the Supreme Court.

Key takeaways

  • Any aggrieved government, local authority, enterprise or person may appeal against an order listed in Section 53A(1)(a).
  • Sixty days from receipt of a copy; late appeals only on sufficient cause.
  • Amended: deposit twenty-five per cent. of the amount payable before the appeal is entertained.
  • The Tribunal endeavours to dispose of the appeal within six months.
  • No appeal lies under Section 53B against Section 48A or 48B orders.

Read next

Disclaimer: Based on the consolidated text of the Competition Act, 2002 published by the Competition Commission of India (amendments shown up to the Finance Act, 2017), read with the Competition (Amendment) Act, 2023 as published in the Gazette of India on 11 April 2023, and on the regulations and guidelines of the Commission as notified in 2024, as consulted on 2 October 2026. Commencement notifications, notified thresholds, rules and later amendments should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 53B

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

How long do I have to appeal a CCI order?

Sixty days from the date a copy of the order is received, as printed in Section 53B(2). The Tribunal may entertain a late appeal if it is satisfied there was sufficient cause.

Do I have to deposit anything?

If you are required to pay an amount under the Commission's order, yes: twenty-five per cent. of that amount, in the manner directed by the Tribunal, as inserted in 2023.

An honest "we were late" filed today is better than a perfect return filed next quarter.

— TaxClue Compliance Desk

Section 53B: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Sixty days from the date a copy of the order is received, as printed in Section 53B(2). The Tribunal may entertain a late appeal if it is satisfied there was sufficient cause.

If you are required to pay an amount under the Commission's order, yes: twenty-five per cent. of that amount, in the manner directed by the Tribunal, as inserted in 2023.

The proviso speaks of "a person, who is required to pay any amount in terms of an order of the Commission". An appellant not required to pay is outside its words.

The Tribunal is to endeavour to dispose of it within six months of receipt. This is a target, not a fixed deadline.

"As may be prescribed". The rules are not in the sources consulted.

The 2023 change applies from the date notified for that provision; the notification is not in the sources consulted and should be checked.