Amendment status not verified — confirm the current text below against the official source.
Appeals - (1) Any person aggrieved by an order passed by any officer, other than the Commissioner or Collector, under this Act, may within forty-five days from the date of communication of such order, appeal to the Deputy Commissioner. (2) Any person aggrieved by an order passed by the Deputy Commissioner or Collector under this Act, may, within sixty days from the date of communication of such order, appeal to the Commissioner.