Section 163(2) in The Bihar Panchayat Raj Act, 2006
(2)In respect to orders passed under sub-section (3) of Section 162 the appeal against the orders of the Gram Panchayat and the Panchayat Samiti shall lie with the District Magistrate or such other authority as may be prescribed and the appeal against the orders of Zila Parishad shall lie with the concerned Commissioner or such other authorities as may be prescribed.