Extended period of limitation would spill over to next day if last day falls on Sunday being public holiday

EXCISE/ST/VAT : From a comparison of section 35 of Central Excise Act, 1944 and section 85(3A) of Finance Act, 1994, it is found that there is subtle difference in language in two provisions : While under section 35 period of limitation is 60 days plus 30 days that is at most 90 days, under sub-section (3A) of section 85, period of limitation is two months plus one month i.e., total three months at maximum, as per sub-section (35) of section 3 of General Clauses Act,

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