Correct Answer:
A. 90 days
The period of limitation for an appeal before the Board of Revenue is typically 90 days. The Board of Revenue is the highest appellate authority in revenue matters, and appeals to it often involve complex issues, thus warranting a longer period for filing.
- 60 days: This is generally the limitation period for appeals before the Commissioner, an intermediate authority.
- 30 days: This is typically the limitation period for appeals before the Collector, a lower appellate authority.
- None of these: This is incorrect as there is a specific limitation period defined by law for appeals to the Board of Revenue.