Section 5D in Andhra Pradesh General Sales Tax Act, 1957
5D. Assessment and Re assessment in certain cases.
(1)Notwithstanding anything in any judgment, decree or order of any Court or any other authority, the assessing authority may assess or reassess the amount of tax payable by(a)any dealer running a restaurant or any eating house or hotel (by whatever name called) in the course of business at any time on or after the 7th day of September, 1978 and before the 2nd February, 1983 or(b)any dealer running an establishment not being a restaurant or an eating house or a hotel (by whatever name called) at any time on or after the 4th day of January, 1972 and before the 2nd February, 1983. on his turnover relating to the supply of food or any other article for human consumption or any drink (whether or not intoxicating) in accordance with the principal Act as amended by the Andhra Pradesh General Sales Tax (Amendment) Act, 1985(2)Notwithstanding the expiry of any period of limitation specified in section 14 or section 24 A an assessment or reassessment under sub section (1) may be made within a period of four years from the 2nd February, 1983.
