Appeal to the Board of Revenue

(1) Any owner objecting to an order passed in appeal under section 19 or passed in revision under sub-section (1) of section 20 may appeal to the Board within sixty days of the date on which such order is communicated to him. (2) The Board my admit an appeal after the expiration of the sixty days referred to in sub-section (1) if it is satisfied that for reasons beyond the control of the appellant or for other sufficient cause it could not be filed within time. (3) An appeal to the Board shall be in the prescribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of twenty-five rupees. (4) The Board may, after giving the owner an order opportunity of being heard, pass such thereon as it think fit, and shall communicate any such orders to the owner and to the Commissioner.