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 Controlling Authority.
(2) The Controlling Authority shall, on such appeal, make such order as he thinks fit, after giving the person making the appeal opportunity of being heard and the decision of the Controlling Authority on such appeal shall be final.
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