Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in section 24 or in section 25, in cases were an investigation or inquiry is pending under this Act of any other law or where any assessment cannot be completed within the period specified under the said sections, the [Joint Commissioners of State Tax] may, for good and sufficient reasons, extend the period of completion of the assessment beyond the period specified in those sections. Substituted by ACT 17 OF 2023 published in K.G.Ext. No. 1170, dt. 28/03/2023 (w.e.f. 28/03/2023). Prior to the Substitution it read as "Deputy Commissioner"