Appeal and Revision

(1) Any person aggrieved by an order of the Collector may, within fifteen days from the date of such order, or such longer period as the Commissioner may allow, for reasons to be recorded in writing, prefer an appeal in writing to the Commissioner of the Division in which the land is situate. Explanation.—In computing the period of fifteen days the time taken in obtaining a certified copy of the order appealed against shall be excluded. (2) On such appeal being preferred, the Commissioner may order stay of further proceedings in the matter pending decision on the appeal. (3) The Commissioner shall decide the appeal after giving the parties an opportunity of being heard and, if necessary, after sending for the records of the case from the Collector and after making such enquiry as he thinks fit either personally or through the Collector. (4) The Central Government or the Financial Commisioner authorised by it in this behalf, may, at any time, for the purpose of satisfying itself or himself as to the legality or propriety of any order passed by any officer under this Act, call for and examine the records of any case pending before or disposed of by such officer and may, after giving the parties a reasonable opportunity of being heard, pass such order in reference thereto as may be deemed fit. (5) Except as provided in this Act no order made or action taken in exercise of any power conferred by this Act shall be called into question in any court or before any officer or authority.