State Act
Section 2. Extended period of limitation for offences under certain taxation laws of Maharashtra.
The Maharashtra Taxation Laws Offences (Extension of Period of Limitation) Act, 1977
2. (1) Notwithstanding anything contained in sub-section (2) of section 468 of the Code of Criminal Procedure, 1973, or in any other law for the time being in force, the period of limitation for taking congnizance of any offence punishable under any of the enactments specified in the Schedule, or of any other offence, which under the provisions of that Code, may be tried along with such offence, shall be one year. (2) Save as otherwise provided by sub-section (1), the provisions of Chapter XXXVI of the said Code shall apply for taking cognizance of the offences mentioned in sub-section (1), as they apply to other offences mentioned in section 468 of the said Code.