Section 37(4)(a) in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
(a)Any office-holder or servant may, within sixty days from the date of receipt by him of the order passed in an appeal filed under clause (a) of sub-section (3), prefer a second appeal if such order is made by(i)the Commissioner, to the Government;(ii)the Deputy Commissioner or the Assistant Commissioner, to the Commissioner;