Sales Tax Act, 1990

Chapter- II

SCOPE AND PAYMENT OF TAX (3-13)

11G.  Limitation for assessment.— (1) The show cause notice under sections 11D to 11F shall be issued within five years, from the end of the financial year in which the relevant date falls. 

             

(2)               An order under sections 11D, 11E and 11F shall be made within one hundred and [1]  eighty days of issuance of show cause notice or within such extended period as the Commissioner may, for reasons to be recorded, in writing specify, provided that such extended period shall in no case exceed from ninety days: