Section 65(3) in The West Bengal Panchayat Act, 1957
(3)Any person against whom action has been taken under sub-section (1), may, within thirty days from the date of the order, appeal to the Commissioner of the Division within the local limits of whose jurisdiction the Gram Panchayat or the Anchal Panchayat, as the case may be, is situate, and thereupon the Commissioner of the Division may stay the operation of the order till the disposal of the appeal and he may, after giving notice of the appeal to the prescribed authority, and after giving the appellant an opportunity of being heard, modify, set aside or confirm the order. The order passed by the Commissioner of the Division on such appeal shall be final.
