Section 14(6) in The Goa Tax on Entry of Goods Act, 2000
(6)No assessment under this section for any year shall be made after a period of three years from the date on which return under section 14 for that year is submitted by a dealer:Provided further that nothing contained in this sub-section limiting the time within which the assessment may be made shall apply to an assessment made on the assessee or any person in consequence of, or to give effect to any finding, direction or order made under sections 28, 29 or 30 or any judgement or order made by any Court.
