Section 15B(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)Notwithstanding anything contained in sections 6 and 15, where any proceedings is initiated under section 6 or any records have been called for under section 15, the authority referred to in the said sections shall pass orders within a period of [three years] from the date of initiation of such proceedings or calling for the records, as the case may be:Provided that in respect of the proceedings initiated or records called for before the date of commencement of the Karnataka Taxation Laws (Amendment) Act, 1997, orders shall be passed within a period of [four years] [Substituted by Act 5 of 2000 w.e.f. 1.4.1997] from such commencement.
