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Section 71State of Assam Act

Section 71: Appointment of Appellate Authority

Appointment of Appellate Authority.

(1)

Save as otherwise provided, the state Government shall appoint an Appellate Authority to hear all appeals arising our of the provisions of this Act. The decision of Appellate Authority shall be final.

(2)

The person or persons appointed by State Government as Appellate Authority shall have the qualification of a District Judge, or of becoming a member of the Assam Board of Revenue constituted under the Assam Boards of Revenue Act, 1962, (Assam Act -XXI of 1962). The appointment shall be on such terms and conditions as the State Government may decide.

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