- Every person who shall deem himself to be aggrieved by any valuation made by a Collector under provisions of Section 75 or 76 may, within one month after the issue of the notice mentioned in Section 78, and, [subject to anything contained in Chapter II-A] [Inserted by the Bengal Cess (Amendment) Act, 1910 (Bengal Act 4 of 1910).] every person who shall deem himself to be aggrieved by any valuation made by the Collector under the provisions of any other section of this Part may, within one month after the posting up of a copy of the valuation roll as mentioned in Section 35,prefer his objections to the Collector;and, if such objections or any of them, are disallowed, may, within one month of such disallowance, appeal to the Commissioner against such valuation, and decision of the Commissioner shall be final.
