Correct Answer:
C. 30 days
The period of limitation for an appeal before the Collector is typically 30 days. The Collector serves as an initial appellate authority in many revenue matters, and appeals at this level are expected to be filed relatively quickly to ensure prompt resolution of disputes.
- 10 days and 20 days: These periods are generally too short for an appeal to the Collector, which requires adequate time for preparation.
- 60 days: This period is typically reserved for appeals to a higher authority, such as the Commissioner, reflecting a different level of review and complexity.