Section 15 in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
15. Extension of period of limitation in certain cases.
- An Appellate Authority and the Appellate Tribunal may admit any appeal under section 13 after the period of limitation laid down in the said section, if the appellant satisfies the Assessing Authority or the Appellate Tribunal, as the case may be, that he had sufficient cause for not preferring the appeal within such period.
