Section 5(4) in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
(4)No assessment under sub-section (1) or sub-section (2) shall be made after the expiry of two years from the end of the period in respect of which the assessment is made or from the commencement of section 7 of the West Bengal Taxation Laws (Second Amendment) Act, 1990, whichever is later.
