Section 21(7) in The Chhattisgarh Value Added Tax Act, 2005
(7)(i)The assessment in respect of a registered dealer referred to in clause (a) of sub-section (4) shall be made within a period of [two] [Substituted by C.G. Act No. 26 of 2006.] calendar year from the end of the period for which the assessment is to be made;(ii)The assessment in respect of a dealer referred to in clause (b) of sub-section (6) for any period shall be made within a period of [two] [Substituted by C.G. Act No. 26 of 2006.] calendar year from the end of such period; and(iii)In respect of a dealer, under clause (a) of sub-section (6) shall be made within a period of one calendar year from the commencement of proceedings under the said sub-section :Provided that-(a)[ where a fresh assessment has to be made to give effect to any finding or direction contained in any order under Sections 48, 49 and 55 or to any order or judgement of the Civil Court, High Court, Supreme Court; such assessment shall be made within one calender year :- [Substituted by C.G. Act No. 26 of 2006.](i)from the date of the order under Sections 48, 49 and 55 containing any finding or direction, and(ii)from the date of initiation of assessment/re-assessment proceeding in pursuance to the order, or judgement of Civil Court, High Court or Supreme Court, and](b)where an order of ex-pane assessment of a registered dealer referred to in clause (a) of sub-section (4) is set-aside and case reopened under Section 36 for making a fresh assessment, such fresh assessment shall be made within a period of six calendar months from the date of setting aside the ex-parte order of assessment or within the period laid down in clause (i) whichever is later; and(c)nothing contained in this sub-section shall apply to proceedings initiated under Section 22 or any proceeding other than assessment or re-assessment of tax that may be instituted under any other provisions of this Act.
