An appeal shall lie against the order of the Auditor-

(i) in the case of the President, Vice-President, any member of the Board and Secretary to the State Government within one month from the date of communication of the order;

(ii) in the case of any employee of the Board other than the Secretary, from whom an Auditor has certified any sum to be due under Section 30 and in the case of any person whose objection has been overruled by the Auditor to the Board within one month from the date of communication of the order complained of;

(iii) the Board or the State Government shall make on such appeal such order as they think fit, which shall be final:

Provided that the State Government or the Board with the previous sanction of the State Government, as the case may be, may at any time direct that any sum certified under Section 30 shall not be realised and such direction shall be final.