Section 12. Limitation for appeals, revisions and reviews.

(1) 1[Save as otherwise provided in this Act] the period of limitation for an appeal under the last foregoing section shall he as follows: — (a) When the appeal lies to the 2[Collector or an Assistant Collector of the first class] … 60 days ; (b) When the appeal lies to 3[x x x] the 4[Financial Commissioner or 5[Divisional Commissioner] … 90 days. 6[x x x x] (2) Such provisions of the Limitation Act as apply to appeals, applications for revision and review in civil suits shall also apply to appeals, applications for revision and review under this Act.