Amendment status not verified — confirm the current text below against the official source.
Limitation of appeal.- (1) The period of limitation for an appeal under the last foregoing section shall run from the date of the order appealed against, and shall be as follows:- (a) when the appeal lies to the Commissioner-Sixty days; (b) when the appeal lies to the Financial Commissioner-Ninety days. (2) In computing the period of limitation for an appeal under this section the period requisite for obtaining copies of the order appealed against shall be excluded. (3) The provisions of section 5 of the Indian Limitation Act, 1963 (36 of 1963) shall apply to all appeals under this Act.