9. Appeals from proceedings of Revenue officers.-
In every ease in which but for the passing of this Act any act or omission of a Revenue officer would have been open to question in a Civil Court, any party aggrieved by such act or omission may, if no other appeal is given by any law for the time being in force, present an appeal, within two months from. the date of such act or omission, to the immediate official superior of such officer; and if such official superior be of a grade inferior to that of a Commissioner of Revenue, then the party aggrieved by his decision on appeal may present a further appeal against such decision to the Commissioner of Revenue or such other officer as the Local Government appoints in this behalf.
Such further appeal must be presented within one month from the date of the decision complained of. Any appeal under this section may be admitted after the period of limitation prescribed therefor when the appellant satisfies the officer appealed to that he had sufficient cause for not presenting the appeal within such period. In computing any period of limitation so prescribed, the day on which the act, omission or decision complained of took place or was pronounced shall be excluded.