Section 20B: Appeal

-(1) Any person aggrieved by an order of the adjudicating officer under section 20A 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 Central Government as an appellate authority, in such form and manner as may be prescribed.

(2) An appeal may be admitted 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 20A or by an order of the appellate authority under this section, as the case may be, is not deposited, the amount shall be recovered as an arrear of land revenue.]