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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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157.Appeal against order of Tax Recovery Officer:

Any person aggrieved by an order of the Tax Recovery Officer under section 139 may, within thirty days from the date of service of the order, appeal to the Inspecting Joint Commissioner to whom the Tax Recovery Officer is subordinate, and the decision of the Inspecting Joint Commissioner on such appeal shall be final.