(1) Any person aggrieved by any order passed under this Act by the Collector or any officer authorised under section 24 may appeal against such order 5[* * *] to such officer as the State Government may appoint in this behalf.
(2) Every order passed in appeal under this section shall, subject to the powers of revision conferred by sub-section (3), be final and shall not be liable to be called in question in any court of law whether in a suit or other proceeding or by way of appeal or revision.
(3) The State Government may, at any time, call for and examine the record of any order of, or the proceedings recorded by, any officer or person for the purpose of satisfying itself as to the legality or propriety of such order passed by, or as to the regularity of such proceedings of, such officer or person and may pass such order in reference thereto as it thinks fit.
30. The State Government may exempt totally or partially from the payment of tax under this Act any prize competition or lottery the net proceeds of which are to be devoted to a charitable purpose.