section 57
No assessment after five year
The Meghalaya Value Added Tax Act, 2003Tax2003117 sections12 chapters
Chapter VI RETURN AND PAYMENT OF TAX, ASSESSMENT ETC
Statutory text
- (1) No assessment under Section 55 or 57 shall made after the expiry of five years from the end of the tax period to which the assessment relates; Provided that in case of offence under this Act for which proceeding for prosecution has been initiated, the limitation as specified in this sub-section shall not apply. Any assessment made or penalty imposed under this Chapter shall be without prejudice to prosecution for any offence under this Act.
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