Appeal
27. (1) Any person from whom an auditor has certified any sum to be due under section 26 may, within one month from the date of 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 deems 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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