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[Cites 0, Cited by 0] [Section 22] [Entire Act]

Union of India - Subsection

Section 22(3) in The Hotel-Receipts Tax Act, 1980

(3)Notwithstanding anything contained in sub-section (2), an order in revision under this section may be passed any time in the case of an order which has been passed in consequence of, or to give effect to, any finding or direction contained in an order of the Appellate Tribunal, the High Court or the Supreme Court.Explanation,--In computing the period of limitation for the purposes of sub-section (2), any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.