Section 30(2) in The M.P. Vanijyik Kar Adhiniyam, 1994
(2)In computing the period of limitation prescribed for assessment or reassessment as the case may be under Section 27 or Section 28, the time during which any assessment or reassessment proceeding remained stayed under the order of any civil or other competent Court, or under special or general order of the Commissioner issued under Section 67 shall be excluded.
