Section 14(4) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(4)No revision shall be entertained under sub-section (1) or sub-section (3) after the expiry of sixty' days from the date of receipt of the order:Provided that, no order shall be revised by the Commissioner under this sub- section after the expiry of three years from the passing of that order.
