Section 13(3) in The Gujarat Mineral Rights Tax Act, 1985
(3)No order shall be revised under sub-section (1) by the State Government or the designated officer suo motu and no application under that sub-section by an aggrieved person for revision of any order shall be entertained by the State Government or the designated officer after the expiry of two years from the date of such order.Explanation. - In computing the period of limitation for the purpose of this subsection,-(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 Court, shall be excluded.
