Section 6A(6) in The Karnataka Entertainments Tax Act, 1958
(6)In computing the period of limitation for assessment under this section,-(a)the time during which the proceedings for assessment in question have been deferred on account of any stay order granted by any Court or any other authority shall be excluded;(b)the time during which the assessment has been deferred in any case or clause of cases by the Joint Commissioner for reasons to be recorded in writing shall be excluded.
