Amendment status not verified — confirm the current text below against the official source.
Any person from whom any sum has been certified by the auditors under sub- section (1) of section 90 to be due may, within one month after he has received the certificate or has been served with the certificate, either— (a) appeal to a civil court of competent jurisdiction to set aside or modify the disallowance, surcharge, or charge, as the case may be, and, upon such application, the civil court may, after taking such evidence as it considers necessary, confirm, set aside or modify the disallowance, surcharge or charge, as the case may be, and the certificate, and pass such order as to costs a sit may think proper, or (b) appeal to the State Government, and, thereupon, the State Government shall pass such order as it thinks fit, and the decision of the State Government on such appeal shall be final.