Section 21B(3) in Punjab General Sales Tax Act, 1948
(3)Subject to the provisions of section 20 and sub-sections (1) and (2), if a person is aggrieved by any order passed by any officer or authority before the commencement of the Punjab General Sales Tax (Amendment and Validation) Act, 1967, from which an appeal under sub-section (5) of section 14-A or a revision under section 21 or an application under sub-section (1) of section 22 was competent but was not filed and if the period of limitation prescribed therefor had not expired immediately before such commencement, he may file an appeal or revision, as the case may be, to the Tribunal against such order within the unexpired period or within thirty days next after such commencement whichever period expires later.
