2
[39. Application of sections 5 and 12 of Limitation Act, 1963.―The provisions of sections 5 and 12 of
the Limitation Act, 1963 (36 of 1963), shall, so far as may be, apply to appeals under section 37 and section
38.]Source footnotes
Text extracted from the official PDF. Section boundaries were checked against the source index. Page numbers, watermarks and footnotes may remain in the extract; verify the linked original document.
India Code, Government of India. Text fetched 10 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.