Section 60(1) in Bihar and Orissa Public Demands Recovery Act, 1914
(1)An appeal from any original order made under this Act shall lie -(a)if the order was made by an Assistant Collector or a Deputy Collector, or by a Certificate Officer not being the Collector - to the Collector; or(b)if the order was made by the Collector - to the Commissioner:Provided that no appeal shall lie from any order setting aside a sale on an application made under Section 28:[Provided further that no appeal against an order passed under Section 10 shall be entertained unless the appellate authority is satisfied that the appellant has paid forty percent of the amount determined under that Section or such amount as the appellant admits to be due from him, whichever is greater.] [Inserted by Bihar Public Demands Recovery (Amendment) Act, 1974 (7 of 1974).]
