Section 51(1) in The Bengal Public Demands Recovery Act, 1913
(1)An appeal from any original order made under this Act shall lie-(a)if the order was made by an Assistant Collector or a Deputy Collector or by a Certificate Officer not being the Collector-to the Collector ; or(b)if the order was made by the Collector-to the Commissioner: Provided that no appeal shall lie from any order made under Section 22.
