Section 17(8) in The Kerala General Sales Tax Act, 1963
(8)Any assessment or reassessment in pursuance of an order of an appellate or revisional authority shall, be completed within a period of four years from the expiry of the year in which the order was received.Provided that all such assessments or re-assessments pending as on the 31st March, 2013 shall be completed on or before the 31st March, 2014.Provided further that any modified assessment or modified re-assessment in pursuance of an order of the appellate or revisional authority shall be completed within a period of one year from the expiry of the year in which the order was received.Provided also that all such modified assessments or modified re-assessments or remanded assessments pending as on the 31st March, 2013 shall be completed on or before 31st March, 2014.
