State Act

40

Section 40. Application of sections 4, 5 and 12 of the Limitation Act

THE DELHI TAX ON LUXURIES ACT, 1996

Act no. 10 of 19961996Repealed 1 July 2017Delhi (State Act)

This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(iii); it may still apply to matters that began before then.

40. Application of sections 4, 5 and 12 of the Limitation Act In computing the period laid down under section 36 the provisions of sections 4, 5 and 12 of the Limitation Act, 1963 (36 of 1963) shall, so far as may be, apply.