18.(1) [Omitted by section 3 of the Forest (Amendment) Act, 2000 (Act No. X of 2000).] ¹[(2)(a) An appeal shall be heard by the Divisional Commissioner in the manner prescribed for the time being for the hearing of appeals in matters relating to land-development tax and the appeal shall be disposed of within 6 months from the date of presenting it under section 17. (b) The Divisional Commissioner shall report to the Government the particulars of the cases which could not be disposed by him within the time prescribed in clause (a), where upon the Government may extend time as deemed necessary.](3) The order passed on the appeal by the Divisional Commissioner shall, subject only to revision by the Government, be final.]