19. Appeal to High Court .

(1) Any assessee objecting to an order passed under section 18 may appeal to the High Court within sixty days from the date on which the order was communicated to him:

PROVIDED that the High Court may admit an appeal preferred after the period of sixty days aforesaid if it is satisfied that the assessee had sufficient cause for not preferring the appeal within that period.

(2) The appeal shall be in the prescribed form, shall be verified in the prescribed manner, and shall be accompanied by a fee of two hundred rupees.