Section 23: Appeals

(1) The State Government or any person aggrieved by any decision or order of the authorised officer under sub-section (3) of section 12 25or subsection (3) of section 11B or under sub-section (3) of section 19 or under section 21 may, within thirty days of the date of decision or order, appeal to the Collector of the concerned district against such decision or order. (2) The State Government or any person aggrieved by the decision of the Collector in appeal under sub-section (1) may, within sixty days from the date of appellate order, appeal to the Board against such decision. 26 (2A) The State Government or any person aggrieved by the decision under section 15 of the officer referred to in that section may, within sixty days from the date of decision, appeal to the Board against such decision and the provisions contained in sub-section (3) to (6) shall mutatis mutandis apply to such appeal. (3) The Collector or the Board may admit an appeal presented after the expiry of the period mentioned in sub-section (1) or sub-section (2), as the case may be, on being satisfied that the party concerned was prevented by sufficient cause from presenting it within the said period. (4) On receipt of an appeal under sub-section (1) or sub-section (2), the Collector or the Board after giving the parties opportunity of being heard, shall: (a) decide the case finally; (b) remand the case; or (c) take additional evidence or require such evidence to be taken by the authorised officer for the purpose of deciding the case finally. (5) The Collector or the Board may stay the execution of any decision or order pending decision of the appeal. (6) The decision or the order of the authorised officer shall, subject to the decision of the Collector or the Board in appeal, be final and shall not be called in question by any civil or revenue Court.