Section 13(3) in The Gujarat Entertainments Tax Act, 1977
(3)[ The Commissioner of Entertainments Tax [where he is not an appellate authority] [Sub-section (3) was added, by Gujarat 10 of 1981, Section 5(3) (w.r.e.f. 05-01-1981).] may, on the application of any aggrieved proprietor made in that behalf, exercise the powers of the State Government under sub-section (1):Provided that no application under this sub-section by any aggrieved proprietor for revision of any order shall be entertained by the Commissioner after the expiry of [ninety days] [These words were substituted for the words 'two years' by Gujarat 10 of 1989, Section 6 (w.r.e.f. 23-12-1988).] from the date of such order unless the Commissioner is satisfied that the proprietor was prevented by sufficient cause from making the application within that period.]
