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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005
Chapter X -Appeals, Revisions and Rectification

52. Application of Sections 4 and 12 of the Limitation Act, 1963

In computing the period laid down under Sections 48, 49 and 55 the provisions of Sections 4 and 12 of the Limitation Act, 1963 (No. 36 of 1963), so far as may be, shall apply.