Section 22(1) in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
(1)Any person aggrieved by any order under this Act, or rules made thereunder other than an order made by a criminal court, may appeal-[-] [Clause (a) of sub-section (1) of section 22, omitted by Punjab Act 13 of 1953, Section 7(i).](b)to the [Deputy Excise and Taxation Commissioner concerned] [Substituted by Punjab Act 13 of 1953, Section 5, for 'Collector'.] if such order is passed by any other officer or person exercising powers under this Act.
