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.