(1)(a)Irrespective of the provisions of section 286, the order under section 294 shall be passed within twelve months from the end of the quarter in which the last of the authorisations for search was executed, or requisition was made.(b)Where in pursuance to section 294(1)(a)(v), the time allowed under the said section for furnishing return is extended by a further period of thirty days, the provisions of sub-section (1) and (5) shall have effect, as if for the words "twelve months", the words "thirteen months" had been substituted.
