What is the remedy available to an applicant who is aggrieved by the ruling of Board for Advance Rulings? Also, state the time limit within which he should exercise this remedy.

An applicant, who is aggrieved by any ruling pronounced by the Board for Advance Rulings, may appeal to the High Court against such ruling or order. He can file an appeal within sixty days from the date of the communication of that ruling, in the prescribed form and manner. However, where the High Court is satisfied, on and application made by the appellant in this behalf, that the appellant was prevented by sufficient cause from presenting the appeal within the 60 days period as specified above, it may grant further period of 30 days for filing such appeal.