Section 5 in The Chhattisgarh Value Added Tax Act, 2005
5. Determination of liability to pay tax.
- The Commissioner shall, in the prescribed manner, institute proceedings for the purpose of determining the liability of a dealer to pay tax under this Act. Such liability shall be determined by an order and such determination shall be made within a period of twelve months from the dale of institution of such proceedings.(2)Notwithstanding anything contained in sub-section (2) of Section 4, liability of a dealer to pay tax under this Act shall not be determined from a date earlier than five years prior to-(i)the date of institution of proceedings under sub-section (1); or(ii)the date of validity of the registration certificate, whichever is earlier.
