Lawgist62Extension of period of limitation in certain cases
(1) An Appellate authority may admit an appeal under section 43 after the period of limitation laid down in that section, if the appellant satisfies the appellate authority that he has sufficient cause for not preferring the appeal within such period.
(2) In computing the period laid down under sections 43, 45, 46 and 47, the provisions of sections 4 and 12 of the Limitation Act, 1963 (36 of 1963), shall, so far as may be, apply.
(3) In computing the period of limitation prescribed by or under any provision of this Act, or the rules made thereunder, other than section 43, 45, 46 or 47, any period during which any proceeding is stayed by an order or injunction of any court shall be excluded.
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- 58 Service of notice when family is disrupted or firm is dissolved
- 59 Service of notice in the case of discontinued business
- 60 Appearance before any authority in proceedings
- 61 Change of an incumbent of an office
- 62 Extension of period of limitation in certain cases
- 63 Returns, etc., to be confidential
- 64 Setting up of check-posts and barriers
- 65 Publication of names, etc., of dealers whose certificates of registration are cancelled
- 66 Exemptions
- 67 Bar of suits in civil courts
- 68 Transfers during pendency of proceedings void
- 69 Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
- 70 Application of the provisions of the Delhi Land Reforms Act, 1954 for purposes of recovery of sales tax recoverable as arrears of land revenue
- 71 Power to make rules
- 72 Rules to be laid before Parliament
- 73 Repeal and savings
- 74 Removal of difficulties
- 75 Transitional provisions
