Read: 1. Notification No. CCT/12-2/12-13/5655 dated 21-03-2013 published in the Extraordinary, Official Gazette, Series II No. 51 dated 22-03-2013.

Whereas, in exercise of the power conferred by the third proviso to sub-section (3) of Section 29 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) (hereinafter referred to as the "said Act") the Commissioner extended the time limit, for completion of assessment for the year 2010-11, by six months i.e. till 30-09-2013 vide Notificatiion read at serial number (1) above.

And whereas, considering that the department officers/officials remained pre-occupied with exigencies of other important matters and also due to shortage of manpower, I am satisfied that there is a genuine need to extend the limitation period further for completion of targeted number of assessments for the year 2010-11, beyond 30-09-2013.

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 2010-2011 by another six months beyond 30th September, 2013. All assessments for the year 2010-11 shall, therefore, accordingly be completed on or before 31st March, 2014.

S. G. Korgaonkar,

Commissioner of Commercial Taxes.