Section 17(6) in The Kerala General Sales Tax Act, 1963
(6)Any assessment under this Section shall be completed within a period of four years from the expiry of the year to which the assessment relates:Provided that this time limit shall not apply in the case of dealers who, being liable to get themselves registered as provided for under the Act and the Rules made there under have failed to do so or have done business as benamidars or through benamies.Provided further that the assessment relating to the year 1994-1995 shall be completed on or before 31st March 2000.Provided also that any assessment, other tan an assessment falling under sub-section (4) or sub-section (4A), shall be completed within four months from the last date of checking of the books of accounts for the purpose of assessment for the year or within six months from such date with the permission of the next higher authority:Provided also that all assessments pending as on 31st March, 2013 shall be completed on or before the 31st March, 2014.Provided further that in case where any assessment completed under this Act has been reopened with the permission of the Commissioner, the time limit mentioned in section 19 shall not apply.Explanation. - For the purpose of the above proviso, it is clarified that the extension of time granted for completion of assessments is applicable in all cases where regular assessments have not been completed before the date fixed for completion of assessment in the respective years.
