Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding the provisions relating to the period of limitation contained in section 21 or section 23 or in any other provision of this Act, assessment or re-assessment may be made at any time in consequence of, or to give effect to, any order made by any court or other Authority under this Act. THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 54 (2) Where the assessment proceedings relating to any dealer remained stayed under the orders of any court or other Authority for any period, such period shall be excluded in computing the period of limitation for assessment or re-assessment specified in section 21 or section 23 or in any other provision of this Act. Tax and penalty recoverable as arrears of land revenue.