114. Limitation of appeals; revision by Board; further appeals to Board.
(1)Except in the cases mentioned in Section 113, when an order of a Collector, whether passed by him in the first instance or in appeal from the order of a Deputy Collector, is upheld by the Commissioner, no further appeal shall lie; but the Board acting either on the application of the party aggrieved or of their own motion, may call for the record of the case and pass such order as they think fit.(2)When an order of a Collector, whether passed by him in the first instance or in appeal from the order of a Deputy Collector, is modified or reversed by the Commissioner, a further appeal shall lie to the Board in the following cases only, namely, when the order of a Collector was one-(a)directing, under Section 38, that any proprietor shall pay more than his proportionate share of the cost of a partition, when the excess which he is ordered to pay exceeds five hundred rupees;(b)made under Section 50, adopting a record of existing rents and other assets of land;(c)direction, under Section 85, that any sum exceeding five hundred rupees shall be levied from the proprietor of an estate not under partition; or(d)confirming, amending or rejecting, under Section 86 an allotment made under Section 84.
