under Section 44 of the Chhattisgarh Land Revenue Code, 1959 (in short 'Code, 1959') challenging the mutation entry dated 15.09.1992 along with an application under Section 5 of the Limitation Act, 1963 (in short ‘Limitation Act’) for condonation of delay. He submits that Sub Divisional Officer dismissed the appeal only on the ground of delay without considering the grounds mentioned in application under Section 5 of the Limitation Act in proper manner. Sub Divisional Officer only recorded that challenge of mutation entry dated 15.09.1992 is made only in the year 2004, appeal is filed with delay of 12 years. Sub Divisional Officer has not recorded any finding as to why the grounds mentioned in application under Section 5 of the Limitation Act is not acceptable. During pendency of appeal before Sub Divisional Officer, Surjeet Singh (original owner) died and his legal representatives were brought on record. After dismissal of appeal by Sub Divisional Officer, petitioners have challenged the order before the Commissioner, Raipur Division, Raipur, which also came to be dismissed and Board of Revenue also dismissed the revision by impugned order. It is contended that period of limitation in case where appellant is not party, starts from the date of knowledge of any order under challenge. He also pointed out that Section 47 of the Code, 1959 provides that limitation will start from the date of knowledge. Courts below have not considered the very