(7)(i)The assessment in respect of a registered dealer referred to in clause (a) of sub-section (4) shall be made within a period of one calender year from the end of the period for which the assessment is to be made;(ii)the assessment in respect of a dealer referred to in clause (b) of sub-section (6) for any period shall be made within a period of one calendar year from the end of such period; and(iii)[ in respect of a dealer, under clause (a) of sub-section (6) shall he made within a period of one calendar year from the commencement of proceedings under the said sub-section :] [Substituted by M.P. Act No. 12 of 2006.]Provided that-(a)where a fresh assessment has to be made to give effect to any finding or direction contained in any order under Sections 46, 47 and 53 or to any order of the Civil Court, High Court or Supreme Court, such assessment shall be made within a period of one calendar year from the date of the order containing such finding or direction or the order of the Civil Court, High Court or Supreme Court, as the case may be;(b)[ Omitted.] [Omitted by M.P. Act No. 12 of 2006.](b)[] [Clause (c) renumbered as clause (b) by M.P. Act No. 12 of 2006.] nothing contained in this sub-section shall apply to proceedings initiated under Section 21 or any proceeding other than assessment or re-assessment of tax that may be instituted under any other provisions of this Act.
