Section 60(1) in The Orissa Public Demands Recovery Act, 1962
(1)An appeal from any original order made under this Act shall lie -(a)if the order was made by a Certificate Officer below the rank of an Additional District Magistrate, to the Additional District Magistrate;(b)if the order was made by an Additional District Magistrate, to the Collector;(c)if the order was made by a Collector, to the Revenue Divisional Commissioner :Provided that no appeal shall lie from an order setting aside a sale on an application made under Section 27.
