Section 153(2): Period of 60 days to be counted from whether date of vacation of stay or date of receipt of order

The Court is also unable to accept the submission that the 60 day period in terms of the first proviso to Explanation 1 to section 153 of the Act should begin to run from the date on which the Revenue received a copy of the order of vacation of stay. Such an interpretation is not supported by the plain language of the proviso to Explanation 1. In fact, Please become a Premium member. If you are already a Premium member, login here to access the full content.