State Act
Section 48. Application for relief order under section 47 when to be made.
48. Application for relief order under section 47 when to be made.— The application for relief under section 47 shall be made within the following period, that is to say,— (1) in the cases mentioned in clause (c) (5), within 3[one year] of the date of the instrument: 4[Provided that, where an agreement to sale of immovable property on which stamp duty is paid under Article 25 of the SCHEDULE I, is registered under the provisions of the Registration Act, 1908 (XVI of 1908) and thereafter such agreement is cancelled by a registered cancellation deed for whatsoever reasons before taking the possession of the property which is the subject matter of such agreement, within a period of five years from the date of execution of the agreement to sale, then the application for relief may be made within a period of 5[one year] from the date of registration of cancellation deed.] 6[(2) in the case when for unavoidable circumstances any instrument for which another instrument has been substituted cannot be given up to be cancelled, the application may be made within 7[one year] after the date of execution of the substituted instruments; (3) in any other case, within 8[one year] from the date of purchase of stamps].