Subject to the provisions of this Act and the rules thereunder, an appeal shall lie from
an original or appellate order or decree made under this Act by a Revenue-officer or Revenue Court; as
follows, namely :—
(a) to the Collector when the order or decree is made by an Assistant Collector of either grade;
(b) to the Commissioner when the order or decree is made by a Collector;
(c) to the Financial Commissioner when the order or decree is made by a Commissioner:
Provided that —
(i) an appeal from an order or decree made by an Assistant Collector of the first grade specially empowered by name in that behalf by the Local Government in a suit mentioned in the first group of sub-section (3) of section 77 shall lie to the Commissioner and not to the Collector;
(ii) when an original order or decree is confirmed on first appeal, a further appeal shall not lie;
(iii) when any such order or decree is modified or reversed on appeal by the Collector, the order or decree made by the Commissioner on further appeal, if any, to him shall be final.
(a) to the Collector when the order or decree is made by an Assistant Collector of either grade;
(b) to the Commissioner when the order or decree is made by a Collector;
(c) to the Financial Commissioner when the order or decree is made by a Commissioner:
Provided that —
(i) an appeal from an order or decree made by an Assistant Collector of the first grade specially empowered by name in that behalf by the Local Government in a suit mentioned in the first group of sub-section (3) of section 77 shall lie to the Commissioner and not to the Collector;
(ii) when an original order or decree is confirmed on first appeal, a further appeal shall not lie;
(iii) when any such order or decree is modified or reversed on appeal by the Collector, the order or decree made by the Commissioner on further appeal, if any, to him shall be final.