Whereas, the State Government is satisfied that all such assessment proceedings of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the Central Sales Tax Act, 1956 (No. 74 of 1956) or the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), which have to be completed by the end of the calendar year 2015 under the provisions of subsection (7) of Section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) and which cannot be completed within the prescribed period despite all possible efforts being made by the assessing authorities, and in order to enable the assessing authorities, and to complete such proceedings on merits, it is essential that the time limit prescribed for the completion of such proceedings is extended:

Therefore, in exercise of the powers conferred by sub-section (8) of Section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, extends up to 31st January, 2017 the period for completion of every such assessment proceeding under the said Acts in respect of every dealer, which is pending before the Deputy Commissioners of Commercial Tax, Assistant Commissioners of Commercial Tax, Commercial Tax Officers and Assistant Commercial Tax Officers, and not completed by 31st December 2015.

By Order and in the Name of the Government of Chhattisgarh

(A. P. Tripathi)

Special Secretary