Appeals.

¹[11. Appeals.––Save as otherwise provided by this Act, an appeal shall lie from an original or appellate order of a Revenue officer as follows, namely: —

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(a) to the Collector when the order is made by an Assistant Collector of either class ;

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(b) to the ²[Divisional Commissioner] when the order is made by a Collector ;

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(c) to the Financial Commissioner when the order is made by a ²[Divisional Commissioner] :

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Provided that,—

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(1) where an original order is confirmed on first appeal, no further appeal shall lie except on the grounds mentioned in clauses (a), (b) and (c) of subsection (1) of section 100 of the ³[Code of Civil Procedure, 1908 (5 of 1908)] ;

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(2) where any such order is modified or reversed on appeal by the Collector, the order made by the ²[Divisional Commissioner] on further appeal, if any, to him shall be final ;

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(3) the Government may especially empower an Assistant Collector of the first class to hear appeals against the orders of an Assistant Collector of the second Class.]