Section 23(10) in The Maharashtra Value Added Tax Act, 2002
(10)[ A dealer or a person may be assessed under a single notice and by a single order of assessment in respect of more than one period covered by a return so long as all such periods are comprised in one year.] [Sub-section (10) was added by Maharashtra 14 of 2005 (w.e.f. 1-4-2005).]
