Under the existing provisions of the law there is no time limit set for the Collector (Appeals) to pass the order. Now, it is proposed to limit the period of ninety days from the date of filing of the appeal for The Collector (Appeals) to pass the order or within such extended period which shall not exceed ninety days unless the Board further extends at any time during the pendency of appeal as the Collector (Appeals) may for reasons to be recorded in writing, extend, confirm, modify or annul the decision or order appealed against.