Section 14A(2) in The Gujarat Motor Vehicles Tax Act, 1958
(2)No order shall be revised under sub-section (1) by the State Government of its own motion and no application under that sub-section by any aggrieved person for the revision of any order shall be entertained by the State Government, after the expiry of two years from the date of such order.Explanation. - In computing the period of limitation for the purposes of sub-section (2)-(a)any period during which the record of any proceeding shall not be called for under the provision to sub-section (1), and(b)any period during which any proceeding under this section is stayed by an order or injunction of any Court, shall be excluded.]
