Appeal and revision

General196320 sections

Statutory text

(1) Save as otherwise expressly provided in this Act any person aggrieved by any order passed under this Act or the rules made thereunder, may prefer an appeal within thirty days from the date of the order before the Collector; and if the original order is passed by the Collector before the Board of Revenue.
(2) Any person aggrieved by an order passed in appeal not being an appeal before the Board of Revenue, may within thirty days from the date of the order prefer an appeal both on questions of fact and law before the Board of Revenue, who may after calling for the records and giving the parties an opportunity of being heard pass such orders confirming, modifying or reversing the order in question according as the Board deems proper.
(3) Any person aggrieved by an order passed by the Board of Revenue in an appeal—
- (a) under any of the provisions of this Act other than sub-section
(4) of section 10 may, within sixty days from the date of such order, file an application for revision on a question of law before the High Court: and
- (b) under sub-section
(4) of section 10 may, within sixty days from the date of such order, file an appeal before the High Court, and subject to the decision of the High Court the orders passed by the Board of Revenue shall be final.

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