(1)

Any person, aggrieved by the decision of the Assistant Commissioner under Section 49, may, within ninety days from the date of the decision, apply to the Court to act (sic) aside such decision.

(2)

The Court, after taking such evidence as it thinks fit, may confirm, reverse or modify the decision or remit the amount of the surcharge and make such orders as to costs as it thinks proper in the circumstances.

(3)

Pending disposal of the application under Sub-section (2), the Court may for sufficient reasons, stay the proceedings for recovery of surcharge on such conditions, if any, as it may deem proper, including conditions as to security.

(4)

An appeal shall lie against the decision of the Court under Sub-section (2) as if such decision were a decree from which an appeal ordinarily lies.