Section 11. Appeal against order of surcharge

11. (1) Any person aggrieved by an order made under sub-section (l) of section 10 may within thirty days from the date of receipt of the order by him,prefer an appeal in the prescribed manner to the Commissioner having jurisdiction in the area in which the principal office of the local authority is situate. (2) The Commissioner, while hearing an appeal preferred under sub-section (1), follow such procedure as may be prescribed. (3) The order passed by the Commissioner in appeal under this Act shallbe final.