81.Extension of period of limitation in certain cases M. VAT ACT

 

81.Extension of period of limitation in certain cases
 
(1)An appellate authority may admit any appeal under section 26 after the period of limitation laid down in the said section, if the appellant satisfies the appellate authority that he had sufficient cause for not preferring the appeal within such period.
Explanation.—For the purposes of this section, when an appeal is preferred under section 26 after the period of limitation laid down in that section, the ground that the appellant came to know of any judgment, decision or order of any Court, Tribunal or other authority after the expiry of the period of limitation aforesaid (whether such judgment, decision or order was delivered or made before or after the expiry of that period). shall not be deemed to constitute a sufficient cause for the purposes of this section.
(2) In computing the period of limitation, in respect of any proceedings under this Act, the time during which the proceedings remained stayed under the order of a competent Court or Tribunalshall be excluded.