Section 9(1)

2. For section 9 of the principal Act. the following shall be substituted namely:-
"9(I) Orders passed by the Excise Commissioner, a District Collector or a Collector other than a District Collector under this Act or under any rule made under this Act shall be appealable to the Assam Board of Revenue constituted under Section 3 of the Assam Board of Revenue Act. 1962 (Assam Act No. XXI of 1962) in the manner prescribed.