Section 21(3) in The Chhattisgarh Value Added Tax Act, 2005
(3)Notwithstanding the provisions of sub-section (2), the Commissioner shall select for re-assessment a number of such dealers as he deems fit whose assessment for a year is deemed to have been made under sub-section (1) in accordance with the provisions of sub-section (2) and such selection shall be made [within one calender year from] [Substituted by C.G. Act No. 26 of 2006.] the said year.
