Appeal in certain cases

(1) Any person aggrieved may, within ninety days from the date of receipt by him of an order, appeal against such order where it is passed by - (i) the Commissioner under sub-section (4) of section 25, sub-section (1) of section 28, sub-section (2) or sub-section (3) of section 61, sub-section (1) of section 66 and sub-sections (1) and (2) of section 73, to the Government;