Section 12(1) in The Chhattisgarh Sthaniya Nidhi Sampariksha Adhiniyam, 1973
(1)An Appeal shall lie from order under sub-section (1) of section 11-(a)If such order is passed by any Assistant Director who is invested with the powers of the Director under that section, to the Deputy Director;(b)If such order is passed by the Deputy Director who is invested with the powers of the Director under that section, to the Director;(c)If such order is passed by any Director, to the "Board of revenue".
