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    <title>Extension of time-limit for Revocation of cancellation of registration</title>
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    <description>A limited special procedure permits registrants whose registration was cancelled under clause (b) or (c) of subsection (2) of section 29 and who missed the section 30 revocation period to apply for revocation up to the notified cut-off only after furnishing returns due to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extensions are available, and the class includes persons whose appeals were rejected for delay.</description>
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      <description>A limited special procedure permits registrants whose registration was cancelled under clause (b) or (c) of subsection (2) of section 29 and who missed the section 30 revocation period to apply for revocation up to the notified cut-off only after furnishing returns due to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extensions are available, and the class includes persons whose appeals were rejected for delay.</description>
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