Section 16(2) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
(2)An application under sub-section (1) shall be made within ninety days from the date on which the order was served on the applicant: Provided that the Chief Commissioner may admit the application after the expiration of ninety days if he is satisfied that for reasons beyond the control of the applicant or for any other sufficient cause, the application could not be filed within time.
