Section 6A(5) in The Goa Entertainment Tax Act, 1964
(5)Where all the returns are filed by a registered proprietor or person for any year on or before the date prescribed for filing the last return of that year, no order of assessment under sub-section (3) or sub-section (4) in respect of that year shall be made after the expiry of two years from the end of the said year, and if for any reason such order is not made within the period aforesaid, then the returns so filed shall be deemed to have been accepted as correct and complete for assessing the tax due from such proprietor or person:Provided that, where such assessment is made in consequence of or to give effect to any order of an appellate or revisional authority or of a Court, the period of two years shall be reckoned from the date of such order:Provided further that, in computing the period of limitation laid down in the above sub-section, any period during which assessment proceedings are stayed by an order or injunction of any Court or authority shall be excluded.
