Power of reassessment in certain cases 35

36. Power of reassessment in certain cases :- (1) Where any order passed by the Commissioner in respect of a dealer for any period is found to be erroneous or prejudicial to the interest of revenue consequent to, or in the light of any judgement or order of any Court or Tribunal, which has become final, then notwithstanding anything contained in this Act, the Commissioner may proceed to reassess the tax payable by the dealer in accordance with such judgement or order, at any time within a period of three years from the date of the judgement or order. (2) Where any Court or Tribunal passes an order in appeal or revision to the effect that any tax assessed under this Act or the Central SalesTax Act, 1956 should have been assessed under the provision of a law other than that under which it was assessed, then in consequence of such order or to give effect to any finding or direction contained in such order such turnover and part thereof, may be assessed or reassessed, as the case may be, to a tax at any time within five years from the date of such order, not withstanding any limitation period which would otherwise be applicable to the assessment or reassessment made.

36

PAYMENT AND RECOVERY OF TAX, PENALTY, INTEREST, AND OTHER DUES