Appeal against surcharge or charge made under section 10

(a) Any person aggrieved by any surcharge or charge made under section 10 whether by reason of its being excessive or insufficient, or on any other ground whatsoever ; and (b) Any person aggrieved by the omission to make a surcharge or charge under section 10, may within thirty days of the date of publication of the certificate thereof in case (a) and of the audit report in case (b), appeal to the Tribunal which may thereupon take further evidence or direct further evidence to be taken and pass such orders, including an order as to costs, as it may think fit, and these orders shall be final.