Section 35(2) in The Maharashtra Value Added Tax Act, 2002
(2)Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of service of the order issued under subsection (1):Provided that, the Commissioner may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he may think fit, so, however that the total period of extension shall not in any case exceed two years.
