Which of the following are not regarded as Courts within Section 14, Limitation Act, 1963?
A. Appellate Authority under Section 9 and Revising Authority under Section 10 of Uttar Pradesh Sales Tax Act
B. An authority appointed under Section 15(1) of the Payment of Wages Act, 1936
C. An Election Commissioner under the Madras Village Panchayats Act
D. All of these
Answer: Option D

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