Section 21(8) in The Chhattisgarh Value Added Tax Act, 2005
(8)Notwithstanding anything contained in sub-section (7), where assessment or re assessment proceedings in respect of any dealer relating to any period can not be completed before the expiry of the period specified herefore in the said sub-section, the State Government, may by notification, for reasons to be recorded in writing, extend the period for the completion of such assessment proceedings in respect of such dealers by such further period as may be specified in such notification.
