Section 87B. Appeal.

1[87B. Appeal.---(1) Any person aggrieved by an order of the adjudicating officer under section 87A may, within thirty days from the date of receipt of such order, prefer an appeal to such officer, at least one rank higher than the adjudicating officer, as may be appointed by the State Government as an appellate authority, in such form and manner as may be provided by rules by the High Court. (2) The appellate authority may admit an appeal after the expiry of the said period of thirty days, if the appellant satisfies the Appellate authority that he had sufficient cause for not preferring the appeal within that period. (3) The appellate authority may, after giving the parties to the appeal an opportunity of being heard, pass such an order as he may deem fit. (4) An appeal under sub-section (1) shall be disposed of within sixty days from the date of filing. (5) If penalty imposed by the adjudicating officer under section 87A or by an order of the appellate authority under this section is not deposited, the amount shall be recovered as an arrear of land revenue.]