(a) objecting to the value of taxable gifts determined. under this Act or objecting to the amount of gift- tax deter- mined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or

(b) objecting to any assessment or order referred to in clauses (a) to (h) (both inclusive) of sub- section (1) where such assessment or order has been made by an Inspecting Assistant Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7AA; or

(c) objecting to any penalty imposed under clause (c) of sub- section (1) of section 17 where the penalty has been imposed with the previous approval of the Inspecting Assist- ant Commissioner under sub- section (3) of section 17; or

(d) objecting to any penalty imposed by an Inspecting Assistant Commissioner under section 17A. or

(e) objecting to any order made by a Gift- tax Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the com- plexities involved and other relevant considerations, direct, may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and' verified in the prescribed manner: Provided that no appeal shall lie under clause (b) of this sub- section against any order referred to in clause (f) of sub- section (1) unless the tax has been paid before the appeal is filed.