Section 39(3) in The Maharashtra Agricultural Income Tax Act, 1962
(3)If, on any application being made under sub-section (1), the Tribunal rejects it on the ground that it is time-barred, the assessee or the Commissioner, as the case may be, may, within sixty days from the date on which he is served with notice of the rejection, apply to the High Court, and the High Court, if it is not satisfied of the correctness of the Tribunal's decision, may require the Tribunal to treat the application as made within the time allowed under sub-section (1).
