Section 23 in The Chhattisgarh Value Added Tax Act, 2005
23. Exclusion of time in assessment proceedings.
- In computing the period of limitation prescribed for assessment or reassessment as the case may be, under Section 21 or Section 22, the time during which any assessment or reassessment proceedings remained stayed under the order of any civil or other Competent Court, or under the special or general order of the Commissioner issued under Section 47, shall be excluded.
