Section 10(7) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(7)Any assessment made under this section shall be without prejudice to any prosecution instituted for an offence under this Act :Provided that when the Commissioner has imposed a penalty in addition to the amount assessed under this section, no further criminal proceedings for the same offence shall be taken against the dealer under this Act ;Provided further that no order assessing the amount of tax date from a dealer in respect of any period shall be passed later than thirty-six months from the expiry of such period;Provided also that the period of limitation fixed in the proviso immediately preceding shall not apply to assessment under Sub-section (8) or to enhancement of assessment or order of fresh assessment made or passed under Section 12.
