Contribution not to be levied for more than six years immediately preceding the year in which notice of assessment is issued

(1) It shall not be competent for the Commissioner to levy any contribution for more than six years immediately preceding the year in which a notice of assessment is issued under Section 65. (6) Nothing in this Section shall affect any levy of contribution made or moneys collected by the Commissioner under the Odisha Hindu Religious Enodwments Act, 1939 (Odisha Act IV of 1939).