(1)An appeal against the assessment or levy of any or against the refusal to refund any tax under this Act shall lie to the Deputy Commissioner or to such other officer as may be empowered by the State Government in this behalf :Provided that, when the [Deputy Commissioner] [Substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] or such other officer as aforesaid is, or was when the tax was imposed, a member of the committee, the appeal shall lie to the State Government.
