9AA. Period of limitation of completion of assessment proceedings

(1) Except a proceeding under sub-section (5) of section 6A and section 6C, no proceeding for assessment of the duty payable by an assesses under this Act in respect of any period shall be initiated and completed except before the expiry of six years from the expiry of such period.

Provided that a proceeding for re-assessment in pursuance of or as a result of an order on appeal, revision and reference or review shall be initiated and completed before the expiry of the three years from the date of communication of such order to the assessing authority.

(2) Notwithstanding anything contained in this Act, any assessment proceeding pending under Rule 12 of Bihar Electricity Duty Rules, 1949 prior to coming unto force of section-6A as the case may be shall be initiated, continued, completed and disposed of in accordance with the provision of this Act as if this section had not come into force".