Application of provisions of section 93 to certain Eligible Units

Extension of period of limitation in certain cases.—The State Government may, by notification in the Official Gazette, extend the period of limitation prescribed for the filing of any return, or for making any payment of tax or for filing any appeal or application or for any other proceeding under this Act, for such period as may be specified in the notification, if it is satisfied that it is necessary or expedient so to do.