82. Appeal under the first proviso to Section 87(1).
- When an application for transfer of cases to civil court under the first proviso to sub-section (1) of Section 87 of the Act filed by a defendant to a suit is refused by the Revenue-officer, an appeal shall lie, if the Revenue-Officer is an Assistant Settlement Officer, to the Settlement Officer and if he is a Settlement Officer, to the Commissioner. If the Settlement Officer on appeal refuses to allow a transfer, a second appeal shall lie to the Commissioner.
