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.

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.