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[Cites 0, Cited by 0] [Section 21(7)] [Section 21] [Entire Act]

State of Chattisgarh - Subsection

Section 21(7)(a) in The Chhattisgarh Value Added Tax Act, 2005

(a)[ where a fresh assessment has to be made to give effect to any finding or direction contained in any order under Sections 48, 49 and 55 or to any order or judgement of the Civil Court, High Court, Supreme Court; such assessment shall be made within one calender year :- [Substituted by C.G. Act No. 26 of 2006.]
(i)from the date of the order under Sections 48, 49 and 55 containing any finding or direction, and
(ii)from the date of initiation of assessment/re-assessment proceeding in pursuance to the order, or judgement of Civil Court, High Court or Supreme Court, and]