20.(1) On completion of the detailed statement referred to in section 19, the Collector shall publish a copy of the same in the prescribed manner. (2) Any landlord, or tenant within the local area may, if he objects to the amount apportioned against him, appeal to the Commissioner within sixty days of the publication of the said statement on one or more of the following grounds, namely:-(a) that he will not be benefited by the improvement, or (b) that there has been material error in regard to the degree of benefit derived, or estimated to be derived, from the improvement, or(c) that he holds no land or premises, or has no interest in the land or premises in the local area. (3) The order of the Commissioner on any appeal under sub-section (2) shall be final. (4) The Collector may, on application or on his own motion, at any time, correct any mistakes in the calculation of the amount apportioned against any landlord or tenant.