DEMO|

The Assam Value Added Tax Act, 2003.
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Body 111.Power of Government to extend time limit in special circumstances.

(1) Notwithstanding anything contained in any other provisions of this Act, the Government may, by notification published in the Official Gazette, extend the time limit specified in, or prescribed or notified in respect of any actions to be taken, under this Act, which cannot be completed or complied with within such time limit for any reason due to "force majeure. "

(2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.

Explanation :- For the purposes of this section, the expression 'force majeure" means a case of war, pandemic, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise, affecting the implementation of any of the provisions of this Act.