State Act

CHHATTISGARH COMMERCIAL TAX ACT 1994

This Act was repealed on a date we do not have by the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), s.72, as printed in the Madhya Pradesh copy of that Act: "The Madhya Pradesh Vanijyik Kar Adhiniyam 1994 (No.5 of 1995) shall stand repealed on the date of coming into force of this Act"; it may still apply to matters that began before then.

Sec. 30 : Exclusion of time in assessment proceedings (1) Nothing contained in Section 28 limiting the time within which any 1[re-assessment] may be made, shall apply to a 1[re-assessment] made in consequence of or to give effect to any finding or direction contained in an order under Sections 61, 62 or 70. (2) In computing the period of limitation prescribed for assessment or reassessment as the case may be, under Section 27 or Section 28, the time during which any assessment or reassessment proceedings remained stayed under the order of any civil or other competent court, or under special or general order of the Commissioner issued under Section 67 shall be excluded. (3) Where any turnover or a part thereof of any dealer has been assessed to tax under this Act or under any of the Acts repealed by Section 52 of Act No. 2 of 1959 and the Act repealed by this Act (hereinafter referred to as the repealed Acts) and not under the Central Sales Tax Act, 1956 (No.74 of 1956) or vice versa, but subsequently as a result of any order passed under Section 61 or Section 62 or Section 70 or under the corresponding provisions of any of the repealed Acts or of an order passed by any civil or any other competent Court, it is held to be assessable under the Central Sales Tax Act, 1956 (No.74 of 1956) or under this Act or under any of the repealed Acts, as the case may be, then in consequence of such order or to give effect to any finding or direction contained in such order, such turnover or part thereof, shall, irrespective of the fact that the order previously passed in the other case under the Central Sales Tax Act, 1956 (No. 74 of 1956) or under this Act or under any of the repealed Acts, as the case may be, has become final, be assessed or re-assessed to tax, as the case may be, at any time within five years from the date of such order, under the relevant Act, notwithstanding anything contained in Section 27 or Section 28 or of the corresponding provisions in the relevant repealed Acts limiting the time within which any assessment or reassessment may be made.