(2)The person against whom an order is made under sub-section (1) may, within [sixty days] [Substituted 'three months' by U.P. Act No. 4 of 2016, dated 11.3.2016.] from the date of the order, prefer an appeal before the Commissioner to establish the right which he claims to the property attached but subject to the result of such appeal, if any the order of the Collector shall be final.
