Section 6(4) in The Kerala Tax on Luxuries Acts, 1976
(4)Any final assessment under this section shall be completed within a period of four years from the expiry of the year to which the assessment relates.Provided that all assessments relating to the years, upto and including the year 2007-2008, pending as on 31st day of March, 2013, shall be completed on or before the 31st day of March, 2014.Provided further that in cases where any investigation or inquiry is pending under this Act or where any assessment cannot be completed within the period specified under this section, the Deputy Commissioner may, for good and sufficient reasons, extend the period of completion of the assessment including escaped assessment under sub-section (5) beyond the period specified in this section.
