(3)Any person aggrieved by any disallowance, surcharge or charge may, within sixty days after the date of service on him of the decision of the Director either-(a)make an application to the concerned principal civil court of original jurisdiction to set aside such disallowance, surcharge or charge and the Court, after taking such evidence as is necessary may confirm, modify or remit such disallowance, surcharge or charge with such orders as to costs as it may think proper in the circumstances; or(b)in lieu of such application, may appeal to the Government who shall pass such orders as they think fit.
