45. (1) An appeal against any [ * * * *] decree or order [finally disposing of the case] of a Special Judge of the first grade under this Act shall lie to the High Court [* * * *] The period of limitation for appeal under this sub-section shall be ninety days.
(2) An appeal against any [* * *] decree or order [finally disposing of the case] of a Special Judge of the School grade under this Act shall lie to the District Judge. The period of limitation for appeals under this sub-section shall be thirty days.
[(2-a) An appeal shall lie to the High Court [* * *] from an appellate order or decree of a District Judge passed under sub-section (2) on one or more of the grounds mentioned in section 100 of the Code of Civil Procedure, 1908. The period of limitation for appeals under this sub-section shall be ninety days.]
[ (3) [An appeal against any decision, decree or order of a Collector or Settlement Officer under this Act shall lie to the Commissioner, provided that an appeal filed before the commencement of the United Provinces Encumbered Estate (Amendment) Act, 1943 shall lie to the Board of Revenue.] The period of limitation for appeals under this sub-section shall be sixty days.
[(3-A) The Board of Revenue may transfer for decision any appeal pending before itself to a Commissioner and may by order recall any appeal to transferred. The Board of Revenue may transfer any appeal pending before a Commissioner to another Commissioner.]
(4) The provisions of sections 5 and 12 of the Indian Limitation Act, 1908, shall apply to appeals under this Act.
(5) Subject to the provisions of sub-section (2-a)] the decision on an appeal under this section shall be final and in deciding the appeal the appellate court may modify or alter or reverse any decree or order of the Special Judge, if in the opinion of the appellate court it be necessary to do so in the interest of justice and equity.]