(1) The State Government may, by notification in the Official Gazette, appoint an officer or an authority as appellate authority, (hereinafter referred to as appellate authority) with the power to decide appeals against the orders of the competent authority :
Provided that the State Government may appoint as appellate authority more than one officer or authority and distribute the work among them in the manner it may deem fit;
(2) Any person aggrieved by any order of the competent authority under this Act, may, within a period of thirty days of the communication of the order to him, prefer an appeal to the appellate authority in such form and manner as may be prescribed.
(3) The appellate authority may, after giving an opportunity of being heard to the parties and to the competent authority, pass such order as deemed fit, either confirming, modifying or setting aside the order of the competent authority, and record its reasons in writing, and the order of the appellate authority so passed shall be final, unless revised by the State Government under section 34.
(4) In discharging its functions, the appellate authority shall have all the powers under the Code of Civil Procedure, 1908 (Central Act V of 1908) of a Civil Court while deciding an appeal.