Appeals

(1) An appeal by any person aggrieved by any order made by the Collector under section 9-A shall, if preferred within thirty days from the date of the order appealed against, lie to- (a) the Collector of the district, when the order is made by an officer below the rank of such Collector; or (b) the Revenue Divisional Commissioner having jurisdiction when it is made by a Collector of a district. (2) An appeal by any person aggrieved by an order of assessment of cess made in proceedings in pursuance of section 9 shall, if filed. within thirty days from the date of the order appealed aginst, lie to the prescribed authority. (3) Appeals preferred under this section shall be heard and disposed of in the prescribed manner.

1. (a) the Collector of the district, when the order is made by an officer below the rank of such Collector; or
2. (b) the Revenue Divisional Commissioner having jurisdiction when it is made by a Collector of a district.

1. (2) An appeal by any person aggrieved by an order of assessment of cess made in proceedings in pursuance of section 9 shall, if filed. within thirty days from the date of the order appealed aginst, lie to the prescribed authority.
2. (3) Appeals preferred under this section shall be heard and disposed of in the prescribed manner.