Whereas, sub-section (3) of Section 29 of the Goa Value Added Tax Act, 2005 (hereinafter referred to as the "said Act" inter alia, provides that no assessment under that section for any year shall be made after a period of two years from the end of the year to which the return under Section 24 is submitted by a dealer.

And Whereas, the third proviso to sub-section (3) of Section 29 of the said Act provides that the Commissioner may, if it is considered necessary by him so to do, by notification published in the Official Gazette, extend the period specified in that sub-section by a further period not exceeding one year.

And whereas, considering the fact that many officers/officials of this Department had been deputed on Election related duties and the staffing position, I am satisfied that there is a genuine need to extend the limitation period, for completion of targeted number of assessments for the year 2009-10, beyond 31-03-2012.

I, therefore, in exercise of the powers conferred by the third proviso to sub-section (3) of Section 29 of the said Act, hereby extend the period for completion of assessments of the financial year 2009-2010 by another six months beyond 31st March, 2012. All assessments for the year 2009-10 shall, therefore, accordingly be completed on or before 30th September, 2012.

S. G. Korgaonkar,

Commissioner (Commercial Taxes).