161: Appeals

Appeals.– (1) Save as otherwise provided by this Act, an appeal shall lie from an original or appellate order of a Revenue Officer as follows, namely:- (a) to the Collector, when the order is made by an Assistant Collector, of either grade; (b) to the [Commissioner], when the order is made by a Collector; (c) to the Board of Revenue only on a point of law, when the order is made by [a Commissioner]; Provided that– (i) when an original order is confirmed on first appeal, a further appeal shall not lie; (ii) when any such order is modified or reversed on appeal by the Collector, the order made by the [Commissioner] on further appeal, if any, to him shall be final [:] [Provided further that an appeal, in the matters relating to partition, shall only lie, against the original order, before the Collector of the District whose decision thereon shall be final.] Explanation– (1) An order passed in review, modifying or reversing a previous order, shall be deemed to be an original order for the purposes of this section. (2) An order shall not be confirmed, modified or reversed in appeal unless reasonable notice has been given to the parties affected thereby to appear and be heard in support of or against the order appealed from.

Effective date: 1967-12-07

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