Limitation for appeal and revision

Limitation for appeal and revision .-(1) No appeal or revision shall be preferred under section 16 after the expiration of thirty days from the date on which the decision or order appealed against or sought to be revised was received by the appellant or applicant as the case may be.

1. (2) Notwithstanding anything contained in sub-section (1), the appellate authority or the revising authority may admit an appeal or application for revision preferred after the period specified in that sub-section, if such authority is satisfied that the appellant or applicant had sufficient cause for not preferring the appeal or application within that period.
2. (3) The Collector shall not suo motu initiate proceedings to revise any decision or order after the expiry of one year from the date on which such decision has been made or order has been passed.
3. (4) The Government or the Board of Revenue shall not suo motu initiate proceedings to revise any order after the expiry of one year from the date on which such order has been passed.