(1)An appeal against the assessment or levy of, or against the refusal to refund, any tax under this Act shall lie to the District a Magistrate or to such other officer as may be empowered by the [Central Government] [Substituted by the A.O. 1937, for "L G."] in this behalf:Provided that, where [* * *] [The words "there is a Board and" were omitted by Act 24 of 1936, s.32.] the person to whom the appeal would ordinarily lie is, or was when the tax was imposed, a member of the Board, the appeal shall lie to the Commissioner of the Division, or, in a State where there are no Commissioners, to the District Judge.
