(1)An appeal shall lie (a) to the Collector from any decision or order passed by a Deputy Collector or a Sub-Deputy Collector under this Act and (b) to the Revenue Commissioner from any decision or order of the Collector passed otherwise than on appeal. There shall be no appeal against the decision or order passed by the Collector on appeal. The Collector may revise any decision or order passed by a Deputy Collector or Sub-Deputy Collector under this Act and the Revenue Commissioner may revise any decision or order passed by the Collector.(2)Pending the disposal of any appeal or revision, the Collector or the Revenue Commissioner, as the case may be, may suspend the execution of the decision or order appealed against or sought to be revised.
