(2)[ An appeal shall lie from an order under Section 99-A within one month from the date of such order-(i)if such order is passed by an officer, other than the Collector of a district, to the Collector of the district.(ii)if such order is passed by the Collector of the district, to the Commissioner;and the decision of the Collector of the district or of the Commissioner on any such appeal shall be final.] [Inserted by the Bihar Cess (Amendment) Act, 1951 (Bihar Act 37 of 1951).]
