Section 41 in The Police Enhanced Penalties Ordinance, 2005
41. [ No assessment after three years. [Section 41 recast vide J&K VAT (Amendment) Act, 2008 dated 30-12-2008, w.e.f. 01.04.2008.]
- No assessment under section 37, section 38, section 39 or section 40 shall be made after the expiry of three years from the end of the year to which the assessment relates and every return filed shall be deemed to have been accepted if not taken up for scrutiny the said period.]
