Section 62:
Extension of period of limitation in certain cases.
(1) An Appellate authority may admit an
appeal under section 43 after the period of limitation laid down in that section, if the appellant satisfies
the appellate authority that he has sufficient cause for not preferring the appeal within such period.
(2) In computing the period laid down under sections 43, 45, 46 and 47, the provisions of
sections 4 and 12 of the Limitation Act, 1963 (36 of 1963), shall, so far as may be, apply.
(3) In computing the period of limitation prescribed by or under any provision of this Act, or the rules
made thereunder, other than section 43, 45, 46 or 47, any period during which any proceeding is stayed by
an order or injunction of any court shall be excluded.