S.162 of Land Revenue Act clearly manifests that ninety days are prescribed in filing of appeal against the order of the Commissioner to the Board of Revenue. Pertinently, provision of Section 167 of the “Act” having expressly providing that limitation shall be governed by the provisions of Limitation Act, 1908 in filing of appeal, review or revision filed under this Act. The exercise of constitutional jurisdiction in terms of Article 199 of the “Constitution” is discretionary which can only be invoked in extraordinary and exceptional circumstances.The Petitioners have badly failed to point out any illegality or material irregularity in the impugned order, warranting interference by this Court in exercise of constitutional jurisdiction. This Court while invoking its constitutional jurisdiction always exercises restraint in interfering with the judgment or order passed in exercise of revisional jurisdiction unless some perversity or patent illegality is floating on the surface of record. The constitutional jurisdiction can only be exercised in such an eventuality if the impugned judgment or order suffers with certain legal infirmities or patent illegalities, resulting into failure of justice. Writ Petition No.4078 of 2021 Muazzam Ali Goraya etc. V/S Member (Judicial-I) etc. Date of hearing 21.01.2025.