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An appeal shall lie against every decision or order under this Act.
(a) when such decision or order is passed by any Revenue-officer subordinate to the Deputy
Commissioner, except an Assistant Commissioner exercising the powers of a Deputy Commissioner,--
to the Deputy Commissioner;
(b) when such decision or order is passed by a Deputy Commissioner, or by an Assistant
Commissioner exercising the powers of a Deputy Commissioner, whether in the first instance or on
appeal,---to the Commissioner of the division;
(c) when such decision or order is passed on appeal of otherwise by the Commissioner of a
division,---to the Chief Commissioner:
Provided that in no case shall a third appeal be allowed.
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