(1) Any person aggrieved by any order passed under section 71A or section 71C may, within thirty days from the date of communication to him of such order, appeal to the 1[Sessions Judge]1 having jurisdiction over the area in which the property to which the order relates has been seized and the 1[Sessions Judge]1 shall, after giving an opportunity to the appellant 2[and the authorised officer or the officer specially empowered under section 71C, as the case may be]2 to be heard, pass such order as he may think fit confirming, modifying or annulling the order appealed against.
1. Substituted by Act 1 of 1981 w.e.f. 23.2.1981.
2. Inserted by Act 1 of 1981 w.e.f. 23.2.1981.
1[(2) An order of the Sessions Judge under sub-section (1) shall be final and shall not be questioned in any court of law.]1
1. Substituted by Act 1 of 1981 w.e.f. 23.2.1981.