Amendment status not verified — confirm the current text below against the official source.
Extension of period of limitation in certain cases: The prescribed authority may admit any appeal under section 16 and the Collector and the .Tribunal 1nay admit an application under section 1 7 after the expiry of period of limitation laid down in the said sections, if the appellant or the applicant as the case may be, satisfies the prescribed authority, the Collector or, as the case may be, the Tribunal, that he had sufficient causes for not preferring the appeal, or making the application, within such period.