The Raw Jute Taxation Act, 1941 (Bengal Act)
Section 21Appeal and revision
s. 21
21. Appeal and revision (1) Any person aggrieved by any order under this Act may appeal within sixty days from the date of such order- (i) to the Commissioner of the Division if such order is passed by the Collector of a district, and (ii) to the Collector of the district, if such order is passed by any officer other than the Collector. (2) Every order passed in appeal under this section shall, subject to the powers of revision conferred by sub-section (3), be final (3) The prescribed authority may, at any time, 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. (4) Nothing in this section shall apply to the orders or proceedings of any Court or Magistrate.
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