Section 23:
Limitation of appeals.
No appeal shall lie--
(a) in the Court of the Deputy Commissioner or an Assistant Commissioner exercising the powers
of a Deputy Commissioner---after the expiration of thirty days from the date of the decision or order
complained of; or
(b) in the Court of the Commissioner---after the expiration of sixty days from such date; or
(c) in the Court of the Chief Commissioner---after the expiration of ninety days from such date.
In computing such periods of limitation, and in all respects not herein specified, the provisions of
the Indian Limitation Act, 1877, shall apply.