26. (1) An appeal may be presented against any order made under section 25 within ninety days from the date of such order to the Commissioner of the Division by an owner of a forest or by a Regional Forest Officer or by a person who has given particulars of his claims under sub-section (1) of section 22. (2) Every such appeal shall be made by a petition in writing and shall be heard in accordance with the procedure for the time being applicable to the hearing of appeals in the matters relating to land revenue. (3) The order of the Commissioner on such appeal shall, subject to the provisions of sub-section (4), be final. (4) An application for revision shall lie to the Board of Revenue from an order of the Commissioner passed in appeal under this section if it is presented within thirty days from the date of such order.