91Èȱ¬

The Football League has confirmed that Massimo Cellino has lodged an appeal against its decision to block his takeover of Leeds United.

Cellino heads Eleonora Sports, which agreed to buy a 75% stake in Leeds from Gulf Finance House Capital in February.

His bid was disqualified on Monday, after he was found guilty of not paying import duty on a yacht in Italy.

He told 91Èȱ¬ Sport he intended to appeal against the ruling, saying he felt a "responsibility" to do so.

A Football League statement read: "The Football League can confirm that the legal representatives of Massimo Cellino have lodged an appeal against the League's decision that he is subject to a disqualifying condition under its owners' and directors' test."

The statement added that the appeal would take place "at the earliest opportunity".

Over the last two months, Cellino has invested around £6m in Leeds, who are losing more than £1m per month.

The club's wage bill is due to be paid in the coming days and 91Èȱ¬ Radio Leeds understands that owners GFH believe that Cellino is contractually obliged to pay it.

Brian McDermott's side, who were beaten 4-1 at Bournemouth on Tuesday, face Doncaster at Elland Road in the Championship on Saturday.