Part assessment of taxes

Tax1979106 sections6 chapters

Chapter IV REGISTRATION, AUTHORIZATION, RECOGNITION AND PERMIT

Statutory text

(1) Where the assessment under section 44, reassessment under section 46, revision under sub-section (1) of section 79 or rectification under section 85 involves a decision on a point which is concluded against the State by a judgment of the Tribunal or the High Court and the State has initiated appropriate proceedings against such judgement before a higher forum, the Commissioner may, after giving the dealer a reasonable opportunity of being heard and for reasons to be recorded in writing, keep the decision on such point in abeyance and proceed to complete the assessment, reassessment, revision or rectification under those respective sections in all other respects.
(2) The assessment, reassessment, revision or rectification in respect of the point kept in abeyance under sub-section (1) shall be completed under section 44, section 46, sub-section (1) of section 79 or section 85, as the case may be, within one year from the date of the judgment of the higher forum or within the time specified in those sections, whichever is later.

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