Section 39(2) in The Goa Value Added Tax Act, 2005
(2)[ Subject to such rules as may be prescribed, any assessment made or order passed under this Act or under the rules made thereunder by any authority appointed under section 13 of this Act, may be reviewed by the respective authority passing it upon an application or of it's own motion, as the case may be :Provided that no order of assessment or any other order shall be reviewed after the expiry of two years from the date of order, by any authority under this sub-section.] [Inserted by the Amendment Act 18 of 2006.]
