Section 13(2) in The Gujarat Entertainments Tax Act, 1977
(2)[No order shall be revised under sub-section (1) after the expiry of two years from the date of such order.] [This portion was substituted by Gujarat 10 of 1981, Section 5(2) (a) (w.r.e.f. 05-01-1981).]Explanation. - In computing the period of limitation [for the purposes of sub-sections (2) and (3)] [These words, brackets and figures were substituted for the words, brackets and figure 'for the purposes of sub-section (2)', by Gujarat 10 of 1981, Section 5(2) (b) (w.r.e.f. 05-01-1981).]-(a)any period during which the record of any proceeding shall not be called for under the proviso to sub-section (1), and(b)any period during which any proceeding under this section is stayed by an order or injunction of any civil court.shall be excluded.
