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.