State Act

Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

14. Period of limitation of completion of assessment proceedings: - Except a proceeding under sub-section (5) of section 11 and sub-section (1) and (2) of section 13, no proceeding for assessment of the tax payable by an assessee under this Act in respect of any period shall be initiated and completed except before the expiry of two years from the expiry of such period; Provided that a proceeding for re-assessment in pursuance of or as a result of an order on appeal, revision and reference or review shall be initiated and completed before the expiry of two years from the date of communication of such order to the assessing authority. Provided further while computing the period of limitation specified for assessment or reassessment, as the case may be, the time during which any assessment or reassessment proceeding remained pending for disposal or stayed under the order of a competent Court shall be excluded