Section 23(3A) in The Maharashtra Value Added Tax Act, 2002
(3A)[ Notwithstanding anything contained in sub-section (2) or sub section (3), an order of assessment, in respect of any period ending on or before the 31st March, 2008, may be made under the respective provisions within a period of seven years from the end of the year containing the said period.] [[Sub-section (3A) substituted by Maharashtra 6 of 2011, Section 3(c), (w.e.f 1-4-2005).Prior to substitution sub-clause read as under-:
