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[Cites 0, Cited by 0] [Section 38] [Entire Act]

State of Goa - Subsection

Section 38(4) in Goa Value Added Tax Rules, 2005

(4)No application for review of an order shall be entertained, unless it is presented within 30 days from the date of such order and no application for revision of an order shall be entertained unless it is presented within 60 days from the date of such order:Provided that an application for review or revision may, after the period so specified but not beyond 120 days from the date of order which is sought to be revised or reviewed, be entertained if the applicant satisfies the authority to which such application is made that he had sufficient cause for not presenting the application within such period.Explanation: In computing the period of limitation specified in this sub-rule for presenting application for review or revision of an order, the time requisite for obtaining a copy of the order sought to be revised or reviewed shall be excluded.] [Substituted vide Amendment Rules 2006 published in the Official Gazette, Series I No. 35 dated 30-11-2006]