Advised to adhere to the orders of the Hon'ble Supreme Court while dealing with the limitation period in respect of suo motu review, review, rectification, application and objection petition under the various provisions

Extension of limitation periods directs authorities to apply the nationwide limitation suspension to review and objection proceedings.

Extension of limitation periods for judicial and quasi judicial proceedings applies irrespective of condonability and must be followed by assessing and objection hearing authorities under the DVAT framework for suo motu review, review, rectification, applications and objection petitions; pending appeals may nevertheless continue to be heard and disposed of under existing DVAT Act procedures.