Section 22(1) in The Chhattisgarh Value Added Tax Act, 2005
(1)Where an assessment or re-assessment of a dealer has been made under this Act or the Act repealed by this Act and for any reason any sale or purchase of goods liable to tax under this Act or the Act repealed by this Act during any period,-(a)has been under assessed or has escaped assessment; or(b)has been assessed at a lower rate; or(c)any wrong deduction has been made while making the assessment; or(d)a rebate of input tax has incorrectly been allowed while making the assessment; or(e)is rendered erroneous and prejudicial to the interest of revenue consequent to or in the light of any judgment or order of any Court or [Tribunal] [Substituted by C.G. Act No. 2 of 2006.], which has become final,the Commissioner may at any time within a period of [five calendar years] [Substituted 'three calendar years' by C.G. Act No. 14 of 2013, dated 26.4.2013.] from the date of order of assessment, [or from the date of judgment or order of any Court or Tribunal] [Inserted by C.G. Act No. 2 of 2006.] proceed in such manner as may be prescribed, to assess or re-assess, as the case may be the tax payable by such dealer after making such enquiry as he considers necessary and assess or re-assess to tax.
