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Section62
The Delhi Sales Tax Act, 1975

Extension of period of limitation in certain cases

In force From 21 Oct 1975 Act 43 of 1975 As on 17 Oct 2026

Act 43 of 1975 Ministry Finance Enacted 07 Aug 1975 In force 21 Oct 1975 Cited by 1 provision

Section 62 of the Delhi Sales Tax Act, 1975 deals with extension of period of limitation in certain cases. An Appellate authority may admit an appeal under section 43 after the period of limitation laid down in that section, if the appellant satisfies the appellate authority that he has sufficient cause for not preferring the appeal within such period. The Act came into force on 21 Oct 1975.

(1) An Appellate authority may admit an appeal under section 43 after the period of limitation laid down in that section, if the appellant satisfies the appellate authority that he has sufficient cause for not preferring the appeal within such period.

(2) In computing the period laid down under sections 43, 45, 46 and 47, the provisions of sections 4 and 12 of the Limitation Act, 1963 (36 of 1963), shall, so far as may be, apply.

(3) In computing the period of limitation prescribed by or under any provision of this Act, or the rules made thereunder, other than section 43, 45, 46 or 47, any period during which any proceeding is stayed by an order or injunction of any court shall be excluded.

Section 62, The Delhi Sales Tax Act, 1975 (Act 43 of 1975).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 43 Appeals
  2. s. 45 Statement of case to the High Court
  3. s. 46 Revision of orders prejudicial to revenue
  4. s. 47 Revision of other orders
  5. Limitation Act s. 4 Expiry of prescribed period when court is closed
  6. Limitation Act s. 12 Exclusion of time in legal proceedings

Referred to by 1

  1. s. 43 Appeals

Questions about Section 62

What does Section 62 of the Delhi Sales Tax Act deal with?

Section 62 of the Delhi Sales Tax Act is headed "Extension of period of limitation in certain cases". An Appellate authority may admit an appeal under section 43 after the period of limitation laid down in that section, if the appellant satisfies the appellate authority that he has sufficient cause for not preferring the appeal within such period.

How do I find court cases under Section 62 of the Delhi Sales Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Delhi Sales Tax Act 62, section 62 Delhi Sales Tax Act, section 62 of the Delhi Sales Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 62 of the Delhi Sales Tax Act, and has it changed?

Its own text turns on section 43 (Appeals), section 45 (Statement of case to the High Court), section 46 (Revision of orders prejudicial to revenue), section 47 (Revision of other orders), and on 2 further provisions, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Section 62 of the Delhi Sales Tax Act come into force?

Section 62 of the Delhi Sales Tax Act, cited as Delhi Sales Tax Act 62, came into force on 21 Oct 1975, having been enacted on 07 Aug 1975. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.