Amendment status not verified — confirm the current text below against the official source.
(I) No assessment under section 45 shall be made after the expiry of two years, and no assessment under section 46 shall be made after the expiry of six years, from the end.of the year in respect of which or part of which the assessment is made, where such two years or six years end on the 30th day of June or the 31st day of December. (2) No assessment under section 45 shall be made— (a) after the 30th day of June next following the expiry of two years from the end of the year in respect of which or part of which the assessment is made, where such two years end on any date during the period commencing on the 1st day of January and ending on the 29th day of June; and (b) after the 31st day of December next following the expiry of two years from the end of the year in respect of which or part of which the assessment is made, where such two years end on any date during the period commencing on the 1st day of July and ending on the 30th day of December. 502 The West Bengal Sales Tax Act, 1994. XLIX of 1994.] (Chapter VII—Assessment of tax. imposition of penalty, payment, collection and recovery of tax, interest and penalty and refund of tax, interest and penalty—Section 49.) (3) No assessment under section 46 shall be made— (a) after the 30th day of June next following the expiry of six years from the end of the year in respect of which or part of which the assessment is made, where such six years end on any date during the period commencing on the 1st day of January and ending on the 29th day of June; and (b) after the 31st day of December next following the expiry of six years from the end of the year in respect of which or part of which the assessment is made, where such six years end on any date during the period commencing on the 1st day of July and ending on the 30th day of December. Explanation.—In this section, the months of January, June, July and December shall be reckoned according to the British calendar. (4) Notwithstanding anythig contained in sub-section (1), sub-section (2), or sub-section (3), when a fresh assessment is required to be made in pursuance of an order under section 79, section 80, section 81, or section 82, or in pursuance of any order of the Tribunal or any court, such fresh assessment may be made at any time within two years from the date of such order. (5) In computing the time limited by sub-section ( I ), sub- section (2), sub-section (3) or sub-section (4) for making any assessment under section 45 or section 46, the period during which the Commissioner is restrained from commencing or continuing any proceedings for such assessment by an order of the Tribunal or any court shall be excluded.