Amendment status not verified — confirm the current text below against the official source.
An appeal shall lie against every decision or order under this Act. (a) when such decision or order is passed by any Revenue-officer subordinate to the Deputy Commissioner, except an Assistant Commissioner exercising the powers of a Deputy Commissioner,-- to the Deputy Commissioner; (b) when such decision or order is passed by a Deputy Commissioner, or by an Assistant Commissioner exercising the powers of a Deputy Commissioner, whether in the first instance or on appeal,---to the Commissioner of the division; (c) when such decision or order is passed on appeal of otherwise by the Commissioner of a division,---to the Chief Commissioner: Provided that in no case shall a third appeal be allowed.