Section 17(3) in The Goa Tax on Entry of Goods Act, 2000
(3)In computing the period of limitation for assessment under this section, the time during which an assessment has been deferred on account of any stay order granted by any Court or other authority or by reason of the fact that an appeal or other proceeding is pending, shall be excluded:Provided that nothing contained in this section limiting the time within which any action may be taken or any order, assessment or reassessment may be made, shall apply to an assessment or reassessment made on the assessee or any person in consequence of or to give effect to, any finding direction or order made under sections 28, 29, 30, 31 or 33 or any judgement or order made by the Supreme Court, the High Court, or any other Court.
