Amendment status not verified — confirm the current text below against the official source.
i n a u proceedings under this Act before a Revenue Officer or in a Revenue ( ourt except those under section 71 and those in connection with the for mation of a record-of-rights under Chapter IX appeals shall lie as follows:— (a) To the Commissioner from orders, original or appellate, passed by a Deouty Commis sioner or Settlement Officer. (b) To the Deputy Commissioner or Settlement Officer from orders passed by any Revenue Court or officer subordinate to him even when exercising the powers of a Deputy Commissioner or Settlement Officer: Provided that no appeal shall lie against an appel late order of the Commissioner. Limitation