Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 18] [Entire Act]

State of Odisha - Subsection

Section 18(2) in Orissa Entry Tax Act, 1999

(2)The Commissioner shall not revise, under sub-section (1), any order, if-
(i)period for filling of appeal against the order as provided under section 16 or 17 has not expired; or
(ii)the order has been made a subject matter of appeal under section 16 or 17; or
(iii)more than five yeas have expired after the order, sought to be revised, was passed.
Explanation. - In computing the period of limitation for the purposes of the sub-section, any period during which any proceeding under this section is stayed by an order or injunction of any Court shall be excluded.