section 77
(1) The Appellate TribGal may admit an appeal under section 76 after the period
The Daman and Diu Value Added Tax Regulation 2005Tax2005132 of 158 sections available5 chapters
Chapter X AUDIT, INVESTIOATION AND ENFORCmENT
Statutory text
of limitation laid down in that section, ifthe appellant satisfies the Appellate Tribunal that he had sufficient cause for not preferring the appeal within such period;
- (2) In computing the period laid down under sections 76 and 81, the provisions of
36 of 1963. sections 4 and 12 of the Limitation Act, 1963, shall, so far as may be, apply.
- (3) In computing the period of limitation prescribed by or under any provision ofthis Regulation, or the rules made thereunder, other than sections 76 or 81, any ~eriod during - which any proceeding is stayed by an order or injunction of any court shalibk excluded.
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