section 108(8)
Extension of time limit
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
- (8) Notwithstanding anything contained in sub-section (7), where assessment or re-assessment proceedings in respect of any dealer relating to any period cannot be completed before the expiry of the period specified heretofore in the said sub-section, the State Government may by notification, for reasons to be recorded in writing extend the period for the completion of such assessment proceedings in respect of such dealers by such further period as may be specified in such notification.
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