Rule 121
(1)An appeal from any original order passed by the Tax Recovery officer under this Part not being an order which is final, shall lie to the jurisdictional Joint Commissioner authorized by the Commissioner in this behalf.
(2)Every appeal under this rule must be made within thirty days from the date of the order appealed against.
(3)Pending the decision of any appeal, execution of the certificate may be stayed if the appellate authority so directs.