Section 14: Limitation for appeals

Save as otherwise provided by this Act, 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, that is to say:-

(a) When the appeal lies to the Collector—thirty days.

(b) when the appeal lies to the Commissioner—sixty days;

(c) when the appeal lies to the Financial Commissioner—ninety days.

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 14

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