Section 7(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)An assessment under Section 5-D or re-assessment under Section 6 of an amount of tax due for any prescribed tax period shall not be made after five years after the end of the prescribed tax period.Provided that an assessment or re-assessment relating to any tax period up to the period ending 31st day of March, 2014 shall be made within a period of eight years after the end of the prescribed tax period;
