(1) Any person aggrieved by any order of surcharge or charge made by the Commissioner under sub-section (1) of section 296 may, within one month from the receipt by him of the decision of the Commissioner either, --

(a) apply to the District Court to set aside such order; and the court, after taking such evidence as it thinks necessary, may, confirm, modify or remit such surcharge or charge and make such orders as to costs as it thinks proper in the circumstances; or

(b) in lieu of such application apply to the Government which shall pass such orders thereon as it thinks fit.

(2) Pending disposal of the application all proceedings on the certificate shall be stayed if the person aggrieved makes out a prima facie case to the satisfaction of the District Court or the Government for the issue of a stay order.