(1) Save as otherwise expressly provided in Appeal this Act any person aggrieved by any order passed under this Act or the rules made thereunder, may prefer an appeal within thirty days from the date of the order before the Collector, and if the original order is passed by the Collector, before the Board of Revenue.
(2) Any person aggrieved by an order passed in appeal not being an appeal before the Board of Revenue, may, within thirty days from the date of the order, prefer an appeal both on questions of fact and law before the Board of Revenue, who may after calling for the records and giving the parties an opportunity of being heard pass such orders confir ming, modifying or reversing the order in question according as tbe Boarci deems proper.
(3) Any person aggrieved by an order passed by the Board of Revenue in an appeal under sub-section
(4) of section 8 may within sixty days from the date of such order, file an appeal before the High Court.
12. All orders passed under this Act shall, Finality of subject to the decision passed in an appeal, if any, be orders.
final.
13. The ~1rovisions of sections 4, 5, 12 and 14 of Application the Limitation Act 1963 shall be applicable to the 0 fLimitation fi . l d' . A Act, 1963 ltng of appea s un er this ct.
486 Authorities to exercise certain powers of Civil Court.
Power to make rules.
THE GANJAM AND BouoR (Secs. 14-15) (Or. Act
14. (I) The Collector, Board of Revenue and the other authorities specified under sections 10 and 11 shal1, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 when trying a suit in respect 5 of I9os of-
(a) summoning and enforcing the attendance of witnesses and examining them on oath;
(b) requiring the discovery and production of documents;
( c) receiving evidence on affidavit; and
(d) such other matters as may be prescribed.
(2) All enquiries and proceeding before the :::iforesaid authorities under this Act shall be deemed to be judici'.'IJ proceedings within the meaning of sections 193, 219 and 228 of the Indian Penal Code. 45 of 1860