Section 137. Appeals.

(1) All orders passed by any Prohibition Officer other than the Collector or 1[Commissioner] under this Act shall be appealable to the Collector at any time within sixty days from the date of the order complained of. (2) All orders passed by the Collector and 2[Commissioner] shall be appealable to the 3[Commissioner] and the 4[State] Government respectively at any time within ninety days from the date of the order complained of : Provided that no appeal shall lie against an order passed by the 5[Commissioner] on appeal. (3) Subject to the foregoing provisions the rules which the 6[State] Government may make in this behalf shall apply to appeals under this section.