48. Application for relief under section 47 when to be made.
- The application for relief under section 47 shall be made within the following period, that is to say.-(1)in the cases mentioned in clause (c) (5), within [six months] [These words were substituted for the words 'two months,' by Maharashtra 27 of 1985, Section 29 (a), (w.e.f. 10-12-1985).] of the date of the instruments:[Provided that] [This proviso was added by Maharashtra Tax Laws (Levy and Amendment) Act 16 of 1995, Section 2, (w.e.f. 1-9-1995.] where an Agreement to sell immovable property, on which stamp duty is paid under Article 25 of the Schedule I, is presented for registration under the provisions of the Registration Act, 1908 and if the seller refuses to deliver possession of the immovable property which is the subject matter of such agreement the application may be made within two years of the date of the instrument [or where such agreement is cancelled by a registered cancellation deed on the grounds of, dispute regarding the premises concerned, inadequate finance, financial dispute in terms of agreed consideration, or afterwards found to be illegal construction or suppression of any other material fact, the application may be made within two years from the date of such registered cancellation deed] [These words were added by Maharashtra 5 of 2010, Section 4, (w.e.f. 13-4-2010).];(2)[ in the case when for unavoidable circumstances any instrument for which another instrument has been substituted cannot be given up to be cancelled, the application may be made within six months after the date of execution of the substituted instrument. [Clauses (2) and (3) were substituted for the original clauses (2) and (3) and the proviso thereto by Maharashtra 27 of 1985, Section 29 (b), (w.e.f. 10-12-1985).](3)in any other case, within [six months] from the date of purchase of stamp.]
