Section 97:
Finality of appellate orders.
The order of a District Court confirming, setting aside or
modifying an order in respect of any valuation or assessment or liability to assessment or taxation shall be
final:
Provided that it shall be lawful for the District Court, upon application or on its own motion, to
review any order passed by it in appeal if application in this behalf is made within three months from the
date of the original order.