Section 7(3) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(3)Where all the returns are filed by the employer for any year starting on or after the 1st April 2004 within one month from the end of the year to which such returns relate, no order of assessment under the provisos to sub-section (2) in respect of that year shall be made after the expiry of three years from the end of the said year; and if for any reason such order is not made within the period aforesaid, then the returns so filed shall be deemed to have been accepted as correct and complete for assessing the tax due from such employer:Provided that, in the case of returns pertaining to the years ending on or before the 31st March, 2004, and filed on or before the 30th September, 2004, no order of assessment shall be made under the provisos to sub-section (2) on or after the [1st April, 2008]:Provided further that, where a fresh assessment has to be made to give effect to any finding or direction contained in any order made under this Act, or to any order of the Tribunal or Court, such assessment shall be made within thirty-six months from the date of communication to the Commissioner of such finding, direction or order, as the case may be:Provided also that, in computing the period specified in the second proviso, the time during which the assessment remained stayed by or under the order of the Tribunal or Court, shall stand excluded.
