Section 5 in The Payment Of Taxes (Transfer Of Property) Act, 1949
5. Right of appeal.
An appeal shall lie against the order of any Income- tax Officer refusing to issue a certificate under the provisions of sub- section (2) of section 3 to the Commissioner of Income- tax to whom the Income- tax Officer is subordinate, if presented to such Commissioner within thirty days from the date of the order, and the Commissioner may pass such orders thereon as he may think fit.
