What is the period of limitation for an appeal before the Commissioner?

The period of limitation for an appeal before the Commissioner is typically 60 days. The Commissioner acts as an intermediate appellate authority, positioned between the Collector and the Board of Revenue, and the limitation period reflects this hierarchical position.

• 30 days: This is generally the limitation period for appeals before the Collector, a lower authority.
• 90 days: This is typically the limitation period for appeals before the Board of Revenue, the highest appellate authority.
• 120 days: This period is generally not the standard limitation for appeals before the Commissioner in revenue laws.