Rule 31. Time limit for forwarding views on exemption applications under section 143 of the Code

The State Board shall forward its views on any application seeking exemption under sub-section (1) of section 143 of the Code to the appropriate Government within a period of six months from the date of receipt of such application:-

Provided that if the State Board fails to forward its views within the said period, the appropriate Government may, for reasons to be recorded in writing, either extend the time limit or proceed to decide the application as it deems fit.