(1)Any person.-(a)objecting.-(i)to any valuation made by the Controller or(ii)to any order made by the Controller determining the estate duty payable, or(iii)to any penalty levied by the Controller under section 56, or(iv)to any final order or adjudication having the effect of imposing a liability or an obligation to pay estate duty in respect of any property, or(b)denying his liability to account for the estate duty payable in respect of any propertyor(c)objecting to any order made by the Controller refusing to grant a certificate of discharge or any other certificate under this Act,may, within ninety days of the date of the receipt of the notice of demand under section 58 in the cases specified in clauses (a) and (b) and within nicety days of the date of the order in the cases specified in clause(c), appeal to the Board in the prescribed form which shall be verified in the prescribed manner.
