Section 12 in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
12. Limitation for assessment.
(1)No assessment in respect of a registered dealer shall be made after the 30th day of June next following the expiry of two years from the end of the year in respect of which or part of which the assessment is made, or the date of assessment made in respect of the relevant assessment period under the West Bengal Sales Tax Act, 1994, or the West Bengal Value Added Tax Act, 2003, as the case may be, whichever is later.(2)No assessment in respect of an unregistered dealer or an importer other than a dealer shall be made after six years from the end of the year to which the relevant declaration furnished under section 8 relates.(3)Notwithstanding anything contained in sub-section (1), or sub-section (2), when a fresh assessment is required to be made in pursuance of an order in appeal or revision, or in pursuance of any order of the Appellate and Revisional Board under this Act or any Court, or in consequence of an order in appeal or revision, or in pursuance of any order of the Appellate and Revisional Board or any Court under the West Bengal Value Added Tax Act, 2003, or the West Bengal Sales Tax Act, 1994, such fresh assessment may be made at any time within two years from the date of such order.(4)In computing the time limited by sub-section (1), sub-section (2), or sub-section (3), for making any assessment under section 11, the period during which the Commissioner is restrained from commencing or continuing any proceedings from such assessment by an order of an authority under the West Bengal Sales Tax Act, 1994, or the West Bengal Value Added Tax Act, 2003, or under this Act, as the case may be, or any Court, shall be excluded.
