90. Appeal in certain cases.

(i) the Commissioner under sub-section (4) of Section 25, sub- section (1) of section 28, sub-section (2) or sub-section (3) of Section 61, sub-section (1) of Section 66 and sub-sections. (1) and (2) of Section 73, to the Government.
(ii) the Deputy Commissioner or the Assistant Commissioner, as the case may be, under sub-section (4) of Sec. 25, sub-section (1) of Section 28, sub-sections (1) and (2) of Section 73, to the Commissioner.