Limitation of time for application for review

Unless good cause shall be shown to the satisfaction of the aforesaid committee or officer of Government far extending the time allowed, and save as is otherwise expressly provided in this Act, no such application shall be received after the expiration of onemonth from the date of publication of the notice required by section 94, relating to the list of register containing the assessment, in respect of which the application is made, or after, the expiry of fifteen days from the date of service of the first notice of demand for payment at the rate in~ respect of which the application is made, whichever period shall last expire: Provided that, if the Board has served a notice under section 94 on any person no such application shall be received from him after expiration of fifteen days from the date of such service.