Section 60 in Bihar and Orissa Public Demands Recovery Act, 1914
60. Appeal.
(1)An appeal from any original order made under this Act shall lie -(a)if the order was made by an Assistant Collector or a Deputy Collector, or by a Certificate Officer not being the Collector - to the Collector; or(b)if the order was made by the Collector - to the Commissioner:Provided that no appeal shall lie from any order setting aside a sale on an application made under Section 28:[Provided further that no appeal against an order passed under Section 10 shall be entertained unless the appellate authority is satisfied that the appellant has paid forty percent of the amount determined under that Section or such amount as the appellant admits to be due from him, whichever is greater.] [Inserted by Bihar Public Demands Recovery (Amendment) Act, 1974 (7 of 1974).](2)Every such appeal must be presented, in case (a), within fifteen days, or in case (b) within thirty days, from the date of the order.(3)The Collector may, by order, with the previous sanction of the Commissioner, authorise -(i)any Sub-divisional Officer; or(ii)any officer appointed under clause (3) of Section 3 to perform the functions of a Certificate Officer;to exercise the appellate powers of the Collector under sub-section (1).(4)When any officer has been so authorized, the Collector may transfer to him for hearing any appeal referred to in clause (a) of sub-section (1), unless the order appealed against was made by such officer.(5)Pending the decision of any appeal, execution may be stayed if the appellate authority so directs, but not otherwise.
