Section 77 in Daman and Diu Value Added Tax Regulation, 2005
77. Extension of period of limitation in certain cases.
(1)The Appellate Tribunal may admit an appeal under section 76 after the period of limitation laid down in that section, if the appellant satisfies the Appellate Tribunal that he had sufficient cause for not preferring the appeal within such period.(2)In computing the period laid down under sections 76 and 81, the provisions of sections 4 and 12 of the Limitation Act, 1963 (36 of 1963), shall, so far as may be, apply.(3)In computing the period of limitation prescribed by or under any provision of this Regulation, or the rules made thereunder, other than sections 76 or 81, any period during which any proceeding is stayed by an order or injunction of any court shall be excluded.
