Extension of compliance deadline under section 148: deadline extended and amendment given retroactive effect. Amendment under section 148 substitutes the date in clause (a) of a prior Odisha Finance Department notification, extending the specified deadline by replacing the earlier words, letters and figures with a later date. The notification further provides that this amendment shall be deemed to have come into force from the original earlier date specified in the prior notification, giving the substituted deadline retroactive effect.
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Provisions expressly mentioned in the judgment/order text.
Extension of compliance deadline under section 148: deadline extended and amendment given retroactive effect.
Amendment under section 148 substitutes the date in clause (a) of a prior Odisha Finance Department notification, extending the specified deadline by replacing the earlier words, letters and figures with a later date. The notification further provides that this amendment shall be deemed to have come into force from the original earlier date specified in the prior notification, giving the substituted deadline retroactive effect.
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