(1) the Compensation Officer shall hear any person showing cause under sub-section (2) of Section 19 or in pursuance of any order under sub-section (2) or sub-section (3) of Section 20, and after affording an opportunity to such person for the production of evidence, give his decision in writing with reasons therefor. The Compensation Officer shall prepare and declare the compensation assessment roll in accordance with such decisions.
(2) An appeal shall lie from an order passed under sub-section (1), within thirty days of the date of that order, to the [Commissioner] in whose jurisdiction the land or any part thereof is situate.
(3) The [Commissioner] shall hear and decide the appeal as expeditiously as possible and, where necessary, the compensation assessment roll shall be amended in accordance with such decision.
(4) Subject to the correction of any clerical or arithmetical mistake by the Compensation officer or the [Commissioner] the compensation assessment roll, declared under Section 20, or declared or modified under this section, shall be final and conclusive and be not questioned in any Court of law