Section 7 in Karnataka Tax on Entry of Goods Act, 1979
7. [ Period of limitation for assessment and re-assessment. [substituted by Act 14 of 2014 w.e.f. 01.04.2014.]
(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;(2)Notwithstanding anything contained in sub-section (1), if any tax is, not paid by a dealer who has failed to get registered though liable to do so or fraudulently evaded attracting punishment under sub-section (2) of Section 21, an assessment or re-assessment may be made within eight years from 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 under this sub-section within a period of ten years after the end of the prescribed tax period.(3)In computing the period of limitation specified for assessment or re-assessment, as the case may be under this Act, the period taken for disposal of any appeal against an assessment or other proceeding by the appellate authority, a tribunal or competent court shall not be taken into account in computing such period for assessment or reassessment as the case may be.Provided that nothing contained in this section limiting the time within which any action may be taken or any order, assessment or re-assessment may be made, shall apply to an assessment or re-assessment made on the dealer or any person in consequence of, or to give effect to, any finding, direction or order made under sections 13, 14, 15, 15-A or 16 or any judgment or order made by the Supreme Court, the High Court, or any other court]
