- [(1) Every order passed by the Collector under Sections 19, 20, 26, [46(2)] [Original Section 104, re-numbered as Section 104(1) by the Bihar Cess (Amendment) Act, 1951 (Bihar Act 37 of 1951).] 50, 51, 53, [* *] [The figures '35' replied by the Bihar L.S.G. and Cess (Amendment) Act, 1948 (Bihar Act 24 of 1948).], 98 or 99 shall be appealable to the Commissioner within one month from the date of such order.](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).]
