(1) An appeal shall lie from every order of the Deputy
Commissioner in respect of any public premises under
Section 4 or Section 6 to the Board of Revenue.
(2) An appeal under sub-section (1) shall be preferred
within fifteen days from the date on which the order is
Communicated to the appellant:
Provided that the Board of Revenue may
entertain the appeal after the expiry of the said period of
fifteen days, if it is satisfied that the appellant was
prevented by sufficient cause from filing the appeal in
time.
(3) Where an appeal is preferred from an order of the
Deputy Commissioner, the Board of Revenue may stay
the enforcement of that order for such period and on
such conditions as it deems fit.
(4) Every appeal under this section shall be disposed of
by the board of Revenue as expeditiously as possible.
(5) The costs of any appeal under this section shall be
in the discretion of the Board of Revenue.
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