section 83
Application of sections 4 and 12 of Limitation Act, and extension of period of limitation in certain cases
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter VII PROCEEDINGS
Statutory text
Application of sections 4 and 12 of Limitation Act, and extension of period of limitation in certain cases.
83.
- (1) In computing the period laid down under sections 77, 79, 84 and 85, the provisions of sections 4 and 12 of the Limitation Act, 1963, shall, so far as may be, apply.
- (2) An appellate authority may admit any appeal under section 77 and the Tribunal may admit an application under section 84 after the period of limitation laid down in the said sections, if the appellant or the applicant satisfies the appellate authority or the Tribunal, as the case may be, that he had sufficient cause for not preferring the appeal or making the application, within such period. *Explanation.*—When an appeal is preferred under section 77 or an application is made under section 79 or 84 after the period of limitation laid down in those sections, the fact that the appellant or the applicant, as the case may be, came to know any judgment, decision or order of any Court, Tribunal or other authority after the expiry of the period of limitation aforesaid
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