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Section 81: Extension of period of limitation in certain cases.

The Maharashtra Value Added Tax Act, 2002.State Act of Maharashtra · Act 9 of 2005

(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 judgement, decision or order of any Court, Tribunal or other authority after the expiry of the period of limitation aforesaid (whether such judgement, 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 Tribunal] shall be excluded.

Where this provision sits

ActThe Maharashtra Value Added Tax Act, 2002.
Section81
Marginal noteExtension of period of limitation in certain cases.
JurisdictionState of Maharashtra
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Mah. 14 of 2005. These words were substituted for the words "a competent Court" by Mah. 14 of 2005, s. 46.

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