(1) No appeal shall lie against any order made under this Act or any rules or bye-laws made thereunder except as provided for in this Act or such rules or bye-laws.
(2) An appeal may be admitted after the period prescribed therefor under this Act or the rules or bye-laws made thereunder, if the appellant satisfied the appellate authortty that he has sufficient cause for not preferring the appeal within such period.
(3) In every appeal the appellate authority may award costs in his discretion. Costs awarded to a Board shall be recoverable by the Board as though they were arrears of land revenue due from the appellant. If the Board fails to pay any costs awarded to an appellant within thirty days after the date of the order for the payment thereof, the appellate authortty awarding the costs may order the persons having the custody of the balance of the Mining Settlement Fund to pay the amount.
(4) In case the appeal is against an order of assessment of any tax under Chapter VII or against an order of refusal to refund any such tax, the appellate authority may, before hearing the case, order that the amount of the tax be deposited or sufficient security produced.
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(5) An appeal shall not operate as a stay of proceedings under an order appealed from except so far as the appellate authority may order, nor shall execution of an order be stayed by reason only of an appeal having been preferred from the order; but the appellate authority may for sufficient cause order stay of execution of such order.
(6) No order for stay of execution shall be made under sub-section (5) unless the appellate authority is satisfied-
(a) that substantial loss may result to the party applying for stay of execution unless the order is made;
(b) that the application has been made without unreasonable delay; and
(c) that security has been given by the applicant for the due performance of such order as may ultimately be binding upon him.
(7) Notwithstanding anything contained in sub-section
(6), the appellate authority may make an ex-parte order for stay of execution pending the hearing of the application.
46. The Government may at any time for the purpose of satisfying itself as to, the correctness, legality or propriety of any order passed by or as to the regularity of the proceedings of, the Board or officer subordinate to the Government or the Board acting in the exercise of any power or authority conferred by or under this Act, call for and examine the record of any case pending before, or disposed of by, such Board or officer and may pass such order with reference thereto as it thinks fit:
Provided that no order shall be reversed unless notice has been given to the parties interested to appear and be heard in support of such order.
Power of Revision.
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