Section 31 — Certain provisions of Chapter II applied to Settlement-officers.

The provisions of section eleven and sections fifteen to twenty-six, both inclusive, shall apply, mutatis mutandis , to Settlementofficers and to proceedings before them, the expression "Settlement-officer" being read for the expressions "Assistant Commissioner” and "Revenue-officer," and the expression "Chief Settlement-officer" for the expression "Deputy Commissioner," wherever those expressions occur: Provided that an appeal from any appealable order passed by a subordinate Settlement-officer shall lie to the Chief Settlement-officer if preferred within sixty days from the date of such order: Provided also that no appeal shall lie from any decision of a Chief Settlement officer which can be called in question in a Civil Court.

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