Limitation of time

(1) Notwithstanding anything contained in the Limitation Act, 1963 (No. 36 of 1963), no application shall be entertained after expiry of limitation of time prescribed for submitting the application under this Act. (2) Any discrepancy in relation to limitation of time under this Act shall be determined by the Commissioner and the decision of the Commissioner shall be final. (3) Limitation of time under this Act shall be such as may be prescribed.