Appeal to Commissioner and bar of jurisdiction

Appeal to Commissioner and bar of jurisdiction.—(1) Any decision of the Collector in any matter, which he is empowered to decide, shall be appealable to the Commissioner (Revenue) within 30 days of the date of such decision : Provided that the time spent in obtaining copies of the decision appealed against shall be deducted in computing the aforesaid period.

1. (2) Omitted.
2. (3) Except as provided in this Act no order made in exercise of any power conferred by this Act shall be called in question in any Court or before any authority.