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The Orissa Value Added Tax Act, 2004
CHAPTER VI: ASSESSMENT, REFUND AND RECOVERY OF TAX

46. Period of limitation where proceeding for prosecution has been initiated, not to apply in certain cases.

In case any offence under this Act for which proceeding for prosecution has been initiated, the limitation as specified under sub-section (7) of section 42, sub-section (3) of section 43 and sub-section (2) of section 44 shall not apply.