Section 30(3) in Tamil Nadu Urban Land Tax Act, 1966
(3)Every application to the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.] for the exercise of its powers under this section shall be preferred within three months from the date on which the order or proceeding to which the application relates was received by the applicant :Provided that the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.] may, in its discretion, allow further time not exceeding one month for the filing of any such application, if [he] [The word 'it' was substituted by 'he' by Act No. 54 of 1986.] is satisfied that the applicant had sufficient cause for not preferring the application within the time specified in this sub-section.
