( 1) No appeal shall lie, -
(a) in the case of first appeal, after the expiry of thirty days from the date of the order appealed against ; and
(b) in the case of a second appeal, after the expiry of sixty days from the date of the order appealed against.
In computing !he above periods, the time required to obtain copies of the order appealed against shall be excluded.
Revision
85. The Government represented by the Revision. concerned Secretary or the Deputy Commissioner may, at any time, either on his own motion or on the application of any party, call for the records of any proceedings before any revenue officer subordinate to him for the purpose of satisfying himself as to the legality or the propriety of any order passed by such 'revenue officer, and may pass such order in reference thereto as he thinks fit :
Provided that he shall not vary or reverse any order affecting any right between private persons without having given to the parties, notice to appear and be l ,"')..-,\ .. , .. , Review of Orders