An appeal to the State Government

(1) Any owner objection to an order passed in appeal under section 18 or passed in revision under subsection (1) of section 19 may appeal to the State Government within sixty days of the date on which such order is communicated to him. (2) The State Government may 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 any other sufficient cause it could not be filed within time. (3) An appeal to the State Government shall be in the prescribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of Rs. 25. (4) The State Government may, after giving the owner an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the owner and to the Commissioner.