Section 13. Appeals.

Save as otherwise provided by this Act, an appeal shall lie form an original or appellate order of a Revenue-officer as follows, namely :— (a) to the Collector when the order is made by an Assistant Collector of either grade; (b) to the Commissioner when the order is made by a Collector; (c) to the Financial Commissioner when the order is made by a Commissioner. Provided that— (i) when an original order is confirmed on first appeal, a further appeal shall not lie; (ii) when any such order is modified or reversed on appeal by the Collector, the order made by the Commissioner on further appeal, if any, to him shall be final.