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) and 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 2013 under the provisions of subsection (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 Chiatttisgarh Value Added Tax Act, 2005 (No. 2 of 2005) the State Government, hereby, extends up to 31.12.2015, the period of completion of every such assessment proceedings under the said Acts in respect of every dealer pending before the Deputy Commissioner of Commercial Tax, Assistant Commissioner of Commercial Tax, Commercial Tax Officers and Assistant Commercial Tax Officers which is not completed by 31st December, 2013.

By order and in the name of the Governor of Chhattisgarh,

(A.P. Tripathi)

Joint Secretary