Section 19(3) in Assam General Sales Tax Act, 1993
(3)Notwithstanding anything contained in sub-section (1) or sub-section (2) an assessment, re-assessment or re-computation to give effect to any order or direction in appeal, revision or references, may be made at any time before the expiry of two years from the end of the year in which the order in appeal, revision or reference is communicated to the Assessing Officer.Explanation. - In computing the period of limitation for the purposes of sub-section (1) or sub-section (2), the period during which the assessment proceeding is stayed by an order or injunction of any court or other authority, shall be excluded and such proceeding may be completed within one year from the end of the year in which the stay was vacated as if the limitation period had not expired.
