Appeal

(1) Any person aggrieved by an order made by the Recovery Officer demanding the amount of forest development tax due from him or aggrieved by any other order made by the Recovery Officer, may, within thirty days from the date of receipt of intimation of any such order, appeal to the Appellate Authority, upon which, the Appellate Authority shall, after giving reasonable opportunity of being heard to the appellant, pass such order as it may deem fit. (2) Any order passed by the Recovery Officer, subject to the order passed in appeal, if any, shall be final.