(6)Notwithstanding anything contained to the contrary in any provision under this Act, an assessment under this section shall be completed within a period of six months from the date of [service of notice issued under sub-section (1) along with] [Substituted by Act No. Orissa 2 of 2012, dated 15.2.2012.] the Audit Visit Report :Provided that if, for any reason, the assessment is not completed within the time specified in this sub-section, the Commissioner may, on the merit of each such case allow such further time not exceeding six months for completion of the assessment proceeding.
