(1)Appeals from orders of Revenue-Officer acting under Section 121 shall lie,-(a)if the Revenue-Officer be a Deputy Commissioner-to the Commissioner and(b)in any other case-to the Deputy Commissioner.(2)When any such appeal has been heard by the Deputy Commissioner, a second appeal shall lie to the Commissioner.(3)The decision of the Commissioner on any appeal referred to in this rule shall be final.(4)Every appeal referred to in this rule must be presented within thirty days from the date of the order appealed against.
