Amendment status not verified — confirm the current text below against the official source.
Appeals - (1) Subject to the provisions of sub-section (2), an appeal shall lie- (a) from every decision of an Inspector under this Act, to the Controller; and (b) from every decision of the Controller under this Act, not being a decision made in appeal under clause (a), to the Government or any officer specially authorised in this behalf by the Government. (2) Every such appeal shall be preferred within sixty days from the date of the decision. (3) On receipt of any such appeal, the appellate authority shall, after giving the appellant a reasonable opportunity of being heard and after making such enquiry as it deems proper, decide the appeal and the decision of the appellate authority shall be final.