(1) Any person aggrieved by any order under this Act may appeal within sixty days from the date of such I order, to such authority and in such manner as may be prescribed.
(2) Subject to such rules of procedure as may be prescribed, the prescribed authority in disposing of any appeal filed under sub-section (I), may—
(a) confirm, reduce, enhance or annul the assessment; or
(b) set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed.
(3) Every order passed in appeal under this section shall, subject to the powers of revision conferred by sub-section (4), be final.
(4) Subject to such rules as may be prescribed the prescribed authority may, either of its own motion or on application, call for and examine the record of any order passed or the proceedings recorded by any officer or person subordinate to such authority, for the purpose of satisfying itself as to the legality or propriety of such order, or as to the regularity of such proceedings, and may pass such order in reference thereto as it thinks fit.
(5) Nothing in this section shall apply to the orders or proceedings of any Court or Magistrate.