257. Omitted by Act 25 of 2014, S. 100(ii). Prior to omission it read as: (2) Where any excisable goods, books of account, other documents have been seized under the provisions of this Act or rules made thereunder, the assessee shall not be entitled to make an application under sub-section (1), before the expiry of one hundred and eighty days from the date of the seizure. .
