40.(1) An appeal may be made in the prescribed manner to an Appellate Officer to be appointed by the Government against- (a) any decision or order of a Board under this Act or of a Certificate-officer under sub-section (2) of section 28 or section 29, (b) any award, (c) the grant of a certificate under section 21, or (d) any failure of the part of a Board to perform its functions under this Act or any abuse by a Board of its powers: Provided that an appeal against any order under section 21, section 22 or section 29, and no other appeal shall be made to an Appellate Officer appointed under this section who has had such judicial experience as may be prescribed. (2) An appeal under sub-section (1) shall lie if made within thirty days of the date of the decision, order, award or certificate referred to in that sub-section. (3) The Government may make rules regarding the procedure to be followed by the Appellate Officer, and for the control and inspection of his work. (4) The Appellate Officer may after giving the appellant an opportunity of being heard reject an appeal summarily if he considers that there is no sufficient ground for interfering. ¹[(4A) The Appellate Officer may stay any order directing the restoration of possession of immovable property to a debtor under clause (c) of sub-section (1) of section 19 pending the disposal of an appeal preferred to him against such order.] (5) If the Appellate Officer does not reject the appeal summarily, he shall hear the parties, if they appear, and consider any reasons which the Board may submit in regard to the grounds of such appeal, and may then either confirm or modify the decision of order of the Board or direct the Board to take such action as he thinks fit. (6) Subject to the provisions of section 40A the orders of the Appellate Officer shall be final. (7) An appeal for the purpose of this section includes an application for revision. (8) No appeal shall lie against a decision or order passed by a Board with the consent of the debtor and the creditor.