Section 55(2) in Tamil Nadu Value Added Tax Act, 2006
(2)The [Additional] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner shall not initiate proceedings against any such order or proceeding referred to in sub-section (1), if-(a)the time for appeal against the order has not expired; or(b)the order has been made the subject of an appeal to the Appellate Tribunal, or of a revision in the High Court; or(c)more than [six years have expired after the date of assessment] [Substituted for 'more than five years have expired after the passing of the order' by Section 10 of the aforesaid Fifth Amendment Act 23 of 2012, effective from 19th June 2012]::Provided that if the order passed or proceeding recorded by the appropriate authority or [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner referred to in sub-section (1) involves an issue on which the High Court has given its decision adverse to the revenue in any other proceedings, and an appeal to the Supreme Court against the order of the High Court is pending, the period of time between the date of the above said order of the High Court and the date of the order of the Supreme Court, shall be excluded in computing the period referred to in clause (c).
