Section 38 in The Maharashtra Agricultural Income Tax Act, 1962
38. Extension of period of limitation in certain cases.
- An appellate authority may admit any appeal under section 31 or 33 and the Commissioner may admit an application under section 34 alter the period of limitation laid down in the said sections, if the appellant or the applicant, satisfies the appellate authority or the Commissioner, as the case may be, that he had sufficient cause for not preferring the appeal or making the application, within such period.
