Appeal and revision

16.

1. (1) Any generating company or a person aggrieved by the decision of the Collector under sections 11, 13, 14 and 15 may prefer an appeal to the State Government within sixty days from the date of such decision : Provided that no appeal against an order of assessment under section 11 shall be entertained by the State Government unless such appeal is accompanied by satisfactory proof of payment of fifty per cent. of cess directed to be paid by the Collector in respect of which an appeal has been preferred.
2. (2) Where no appeal is preferred against a decision of the Collector, the State Government may of its own motion or otherwise within one year from the date of any order passed by the Collector call for and examine the record of any proceedings of the Collector for the purpose of satisfying itself as to the legality or proprietary of any decision or order passed and as to the regularity of the proceedings of the Collector and pass such order thereon as it thinks fit.
3. (3) The order passed by the State Government in appeal or revision shall be final and shall not be called in question in any court of law.