Section 188(2) in The Goa, Daman And Diu Land Revenue Code, 1968
(2)A second appeal shall lie against any order passed in first appeal:(a)if the first appeal was filed under clause (a) of sub-section (1), to the Collector;(b)if the first appeal was filed under clause (b) of sub-section (1), to the Tribunal;(c)if the first appeal was filed under clause (d) of sub-section (1), to the Director of Settlement and Land Records or to a Revenue Officer notified by the Government in the Official Gazette to be the second appellate authority; and(d)if the first appeal was filed under clause (e) or (f) of sub-section (1), to the Tribunal.
