Section 14(7) in The Goa Tax on Entry of Goods Act, 2000
(7)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 classes of cases by the Commissioner for reasons to be recorded in writing shall be excluded.
