| 77 Extension of period of limitation in certain cases | |
|
77 Extension of period of limitation in certain cases
(1) The Appellate Tribunal may admit an appeal under section 76 of this Act after the period of limitation laid down in that section, if the appellant satisfies the Appellate Tribunal that he had sufficient cause for not preferring the appeal within such period.
(2) In computing the period laid down under sections 76 and 81 of this Act, the provisions of sections 4 and 12 of the Limitation Act, 1963 (36 of 1963), shall, so far as may be, apply.
(3) In computing the period of limitation prescribed by or under any provision of this Act, or the rules made thereunder, other than sections 76 or 81 of this Act, any period during which any proceeding is stayed by an order or injunction of any court shall be excluded.
Inserted vide DVAT (Second Amendment) Act, 2005; No.F.14(29)/LA/2005/333 dated 16.11.2005 w.e.f. 16.11.2005.
|
|
gargrajk@gmail.com, admin@carajgarg.com
+91 - 9810464925
- Home
- AboutUs
- SERVICES...
-
- Acts / Rules
-
Acts
- Service Tax
- Limited Liability Partnership Act
- Custom Act 1962
- RTI 2005
- The Companies Act, 2013
- Foreign Exchange Management Act (Fema)
- Foreign Exchange Regulation Act (Fera)
- Special Economic Zone (Act)
- Incometax Act
- Patent Act
- Gratuity Act
- Bonus Act
- Central Sales Tax Act, 1956
- Right To Information Act, 2005
- The Companies Act, 1956
- Wealth Tax Act, 1957
- The Securities And Exchange Board Of India Act, 1992
- The Employees State Insurance Act, 1948
- The Indian Partnership Act, 1932
- Societies Registration Act, 1860
- Reserve Bank Of India Act, 1934
- Competition Act, 2002
- The Chartered Accountants Act, 1949
- Cost And Works Accountants Act, 1959
- Gst Acts
- 101st Constitution Amendment Act, 2016
-
Rules
- Income Tax Rules
- Service Tax Rules
- Custom Act 1962 (Rules)
- Special Economic Zone (Rules)
- Gratuity Rules
- Wealth Tax Rules, 1957
- Limited Liability Partnership Rules, 2009
- Limited Liability Partnership (Winding Up And Dissolution) Rules, 2010
- Non-banking Financial Companies Acceptance Of Public Deposits (Reserve Bank) Directions, 1998
- Non-Banking Financial Companies Auditors Report (Reserve Bank) Directions, 2008.
- Cost Record And Audit Rules, 2014
- Cenvat Credit Rules, 2004
- CGST Rules, 2017
-
Acts
- Utilities
- Links
- Vat
- Circulars / Notifications
- Bulletins
- Softwares
- Acts / Rules
- ARTICLES
- Enquiry
- ContactUs