Section 10(2) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(2)[ No order shall be revised under sub-section (1) after the expiry of two years from the date of such order unless the State Government or, as the case may be, the designated officer, is satisfied that the proprietor was prevented by sufficient cause from making the application within that period.Explanation. - In computing the period of limitation for the purpose of this subsection,-(a)any period during which the record of any proceeding has not been called for under the proviso to sub-section (T), 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.]
