Section 7(3) in Karnataka Tax on Entry of Goods Act, 1979
(3)In computing the period of limitation specified for assessment or re-assessment, as the case may be under this Act, the period taken for disposal of any appeal against an assessment or other proceeding by the appellate authority, a tribunal or competent court shall not be taken into account in computing such period for assessment or reassessment as the case may be.Provided that nothing contained in this section limiting the time within which any action may be taken or any order, assessment or re-assessment may be made, shall apply to an assessment or re-assessment made on the dealer or any person in consequence of, or to give effect to, any finding, direction or order made under sections 13, 14, 15, 15-A or 16 or any judgment or order made by the Supreme Court, the High Court, or any other court]
