Every person aggrieved by an order or decision of the Collector under this Act may, within thirty days of the receipt of such order, appeal to such authority as may be prescribed in this behalf. Subject to such rules of procedure as may be prescribed, the appellate authority may, after giving such person a reasonable opportunity of being heard, pass such order on the appeal as it thinks just and proper.
<span style="margin-left:15px;"></span>Every person aggrieved by an order or decision of the Collector under this Act may, within thirty days of the receipt of such order, appeal to such authority as may be prescribed in this behalf. Subject to such rules of procedure as may be prescribed, the appellate authority may, after giving such person a reasonable opportunity of being heard, pass such order on the appeal as it thinks just and proper. <br>