ORDER 1. Challenge is to an order dated 20.12.2010 passed by the Board of Revenue; whereby, an order passed by the Additional Commissioner, Gwalior Division, Gwalior on 27.2.1993 has been upheld. 2. The Additional Commissioner was in seisin with an appeal under section 44 of the Madhya Pradesh Land Revenue Code, 1959. The appeal was dismissed on the ground of limitation on the findings:- ^^6- bl laca/k esa vij dysDVj ds dfFkr vkns'k fnukad 19-2-1986 dh izekf.kr izfr ds i`"B Hkkx ij vafdr fooj.k ls Li"V gksrk gS fd vihykFkhZ }kjk udy ysus gsrq vkosnu fnukad 17-3-1986 dks izLrqr fd;k x;k Fkk vkSj udy mlh fnu rS;kj gks xbZ Fkh ijarq udy fnukad 16-4-1987 dks yh xbZ gSA vihykFkhZ dk bl laca/k esa ;g dguk fd iz/kku izfrfyfidkj }kjk 16-4-1987 dks udy nh xbZ] ;g lgt gh fo'okl ;ksX; ugha gSA blds vykok ;fn udy izkIr ugha gks jgh Fkh rks vihykFkhZ dks bl U;k;ky; esa vihy le;kof/k esa izLrqr djuk Fkh vkSj dfFkr vkns'k dh udy u feyus ls vkns'k dh izfr izLrqr djus ls NwV izkIr dj ldrs FksA vr% mijksDr dkj.kksa ls vihy foyac ls izLrqr djus dk dkj.k lek/kkudkjd u gksus ls foyac {kek fd, tkus dk dksbZ vkSfpR; izrhr ugha gksrk gSA** There is no cogent material evidence on record to suggest there was a deliberate act on the part of the petitioner in belatedly receiving the certified copy which in fact was delivered on 16.4.1987. Nor is there any material to establish that the copy was prepared on 17.5.1986. Therefore, the findings arrived at by the Additional Commissioner cannot be upheld. Furthermore, the observation that the appeal could have been preferred even without the certified copy, is also not tenable in the eyes of law. As no provision is commended at that an appeal can be preferred without the certified copy/copy of the impugned order. 4. In view whereof, the order dated 27.2.1993 and consequential order dated 20.12.2010 are quashed. 5. The matter is relegated to the Additional Commissioner, Gwalior for decision on merit. Since the matter is very old, it is expected of the Appellate Authority to decide the same expeditiously, preferably within three months from the date of communication of this order. 6. The petition is finally disposed of in above terms. No costs.