Appeal
28. (1) Any person from whom an auditor has certified any sum to be due under section 27 may, within one month from the receipt by him of a copy of the certificate, appeal against such order to the Government.
(2) The Government shall, on such appeal, make such order as [it] thinks fit, after giving the person making the appeal an opportunity of being heard and the decision of the Government on such appeal shall be final.
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