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BIHAR VALUE ADDED TAX Act, 2005
CHAPTER VI : RETURNS, ASSESSMENT, RE-ASSESSMENT AND PAYMENT OF TAX

38. Exclusion of time in assessment tax proceedings:-

In computing the period of limitation prescribed for assessment or re-assessment, as the case may, under section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33, the time during which any assessment or re-assessment proceedings remained stayed under the order of any competent court shall be excluded.