Tribunal or the Revenue Divisional Officer, they may file an appeal to the Appellate Tribunal against that order.

Revision - An application for revision from any party aggrieved, including the Government, shall lie to the High Court, within the prescribed period, from any order passed on appeal by the Appellate Tribunal on any of the following grounds, namely:-

1. (a) that it exercised a jurisdiction not vested in it by law, or
2. (b) that it failed to exercise a jurisdiction so vested, or
3. (c) that it acted in the exercise of its jurisdiction illegally or with material irregularity.