TARE, C. J. : - This is a petition under Articles 226 and 227 of the Constitution of India, directed against the order of the Board of Revenue, dated 26-07-1972 (Petitioner's Annexure-A/10), holding that the petitioner could not be given the benefit of Section 14 of the Limitation Act, 1963.

2. The question whether the lands held by the petitioner exceeded the ceiling limit as per the Madhya Pradesh Ceiling on Agricultural Holdings Act, 1960, (No. 20 of 1960), came up for consideration before the Sub-Divisional Officer, Gadarwara acting as Competent Authority. The learned Sub-Divisional Officer passed an order, dated 26-5-1965 (Petitioner's Annexure-A/1). It is not necessary to know the details of the said order as we are not concerned with the merits of the case, but only with the question of limitation.

3. Against the said order of the Sub-Divisional Officer, the petitioner purported to file an appeal before the Collector, who, vide, order dated 15-9-65 (Petitioner's Annexure-A/3), dismissed the appeal and thereby upheld the order of the Competent authority.

4. Against the appellate order of the Collector, the petitioner filed a second appeal before the Commissioner. The sa