Which of the following is NOT a ground of appeal under section 61(3) against an order approving a…

Section 61(3) allows an appeal against a plan approval order only on listed grounds: contravention of law, "material irregularity in exercise of the powers by the resolution professional", improper provision for operational creditors, non-priority of CIRP costs, and non-compliance with other criteria specified by the Board. That a rival applicant offered more money goes to the CoC's commercial judgment and is not a listed ground. Section 32 says appeals against plan approval orders lie on the grounds in section 61(3).