section 108(7)
Time limit for assessment
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
- (7) the assessment in respect of a registered dealer referred to in clause (a) of sub-section (4) shall be made within a period of one calendar year from the end of the period for which the assessment is to be made, the assessment in respect of a dealer referred to in clause (b) of sub-section (6) for any period shall be made within a period of one calendar year from the end of such period : and (c) in respect of a dealer under clause (a) of sub-section (6) shall be made within a period of one calendar year from the commencement of proceedings under the said sub-section : Provided that, (a) where a fresh assessment has to be made to give effect to any finding or direction contained in any order under sections 48, 49 and 55 or to any order of the Civil Court, High Court or Supreme Court, such assessment shall be made within a period of one calendar year from the date of the order containing such finding or direction or the order of the Civil Court, High Court or Supreme Court, as the case may be; (b) where an order of ex-parte assessment of a registered dealer referred to in clause (a) of sub-section (4) is set-aside and case reopened under section 36 for making a fresh assessment, such fresh assessment shall be made within a period of six calendar months from the date of setting aside the ex-parte order of assessment or within the period laid down in clause (i) whichever is later; and (c) nothing contained in this sub-section shall apply to proceedings initiated under section 22 or any proceeding other than assessment or re-assessment of tax that may be instituted under any other provisions of this Act.
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