Section 49 in West Bengal Value Added Tax Act, 2003
49. Limitation for assessment.
(1)No assessment under section 46 of section 47 shall be made after the 30th day of June next following the expiry of two years from the end of the year in respect of which are part of which they assessment is made.(2)(a)No assessment under sub-section (1) of section 48 shall be made after the 30th day of June next following the expiry of six years from the end of the year in respect of which are part of which they assessment is made.(b)No assessment under sub-section (2) of section 48 shall be made after the 30th day of June next following the expiry of six years from the end of the year during which sales or purchases as referred to in clause (a) and clause(b) of section 15 were made for which the assessment is required to be made.(3)Notwithstanding anything contained in sub-section (1), or sub-section (2), when a fresh assessment is required to be made in pursuance of an order under section 84, section 85, section 86 of section 97, or in pursuance of any order of the Tribunal or any court, such fresh assessment may be made at any time within two years from the date of such order.(4)In completing the time limited by sub-section (1), sub-section (2), or subsection(3) , for making any assessment under section 46, or section 47, or section 48, the period during which the Commissioner is restrained from commencing or continuing any proceedings from such assessment by an order of an authority under the Act, or a Tribunal or any court shall be excluded.
