Whereas, the State Government is satisfied that all such assessment proceeding of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 2005), the Central Sales Tax Act, 1956 (No. 74 of 1956) and the Chhattisgarh Sthaniya Kshetra Me Mal ke pravesh par kar adhiniyam, 1976 (No. 52 of 1976), which have to completed by the end of the calendar year 2014 under the provisions of sub-section (7) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), can not be completed within the prescribed period despite all possible efforts being made by the assessing authorities. In order to enable the assessing authorities to complete such proceedings on merits, it is essential in the interest of justice that the time limit prescribed for the completion of such proceedings is extended.

Now, therefore, in exercise of the powers conferred by sub-section (8) of section 21 of the Chhattisgarh Value Added Tax Act, 2005, the State Government hereby extends the period of completion up to 31st May, 2016 for every such assessment proceeding under the said Acts in respect of every dealer pending before the Deputy Commissioner of Commercial Tax, Assistant Commissioner of Commercial Tax, Commercial Tax Officer and Assistant Commercial Tax Officer, which is not completed by 31st December 2014.

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Special Secretary