Whereas, the State Government is satisfied that all such assessment proceeding 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) or 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 2018 under the provisions of sub-section (7) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) and which cannot be completed within the prescribed period despite all possible efforts being made by the assessing authorities, and in order it enable the assessing authorities to complete such proceedings on merits, it is essential 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 Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, extends up to 31st December, 2020 the period for completion of every such assessment proceeding under the said Acts in respect of even such dealer whose turnover in the year exceeds Rs. 1 Crore, financial year 2015-16 and not completed by 31st December. 2018.

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

(Sangetetha P.)

Special Secretary