Notwithstanding anything contained in the Rules 340, 341 and 342 of the said rules, the State Government or the Assam Board of Revenue, as the case may be, may prescribe under Sections 12 and 13 of the Assam Board of Revenue Act, 1962 (Assam Act No. 21 of 1962), the procedure or the manner in which appeal may be preferred before the Assam Board of Revenue and disposed of by the Assam Board of Revenue.Note. - The above rules regarding appeals do not apply to appeals by departmental officers. Appeals by them are governed by the Rules applicable to other Government servants."
