(a)An appeal shall lie to the Deputy Commissioner from any order of any officer subordinate to him and discharging functions under the Act, or under any rule or order under the Act.(b)Appeal to Excise Commissioner and Commissioners of Divisions. - An appeal shall lie to the Commissioner from any original order made by the Deputy Commissioner (but not from any original order made by an officer discharging functions of the Deputy Commissioner) and from any order made by the Deputy Commissioner on appeal but an appeal against the order of the Political Officer, Khasi States including the Shillong Administered Areas, shall lie to the Commissioner of Divisions.(c)Appeal to the Governor and Revenue Tribunal. - An appeal shall lie to the Governor in respect of cases from the excluded areas and to the Revenue Tribunal constituted under Section 296 (2) of the Government of India Act, 1935 in respect of other areas of the Province, from any order made in a revenue case arising under the provisions of the Opium Act, 1878, whether on appeal or otherwise, by the Commissioner; provided that an appeal against the order of the Commissioner of Divisions in respect of Khasi States including the Shillong Administered Areas shall lie to the Governor as Agent of the Crown Representative.
