20. Any person aggrieved by an order of the Collector refusing, or granting sanction under section 17, or 18, may, within sixty days from the date of the order, appeal to the Commissioner, and the Commissioner may thereupon either maintain the order of the Collector or pass any other order that the Collector was competent to pass.
<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>20.</b> Any person aggrieved by an order of the Collector refusing, or granting sanction under section 17, or 18, may, within sixty days from the date of the order, appeal to the Commissioner, and the Commissioner may thereupon either maintain the order of the Collector or pass any other order that the Collector was competent to pass.<br>