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) and the Central sales Tax Act 1956 (No.74 of 1956) which have to be completed by the end of the Calendar Year 2022 under the provisions of sub-Section (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 Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) the State Government, hereby, extends up to 30th June 2023, the period of completion of every such assessment proceedings with relation to the goods specified in schedule under the said Act. in respect of every dealer pending before Assistant Commissioner of Commercial Tax, Commercial Tax Officer and Assistant Commercial Tax Officer which is not completed by 31 December 2022.

2. This Notification shall come into force from date of issue.

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

HIM SHIKHAR GUPTA, Special Secretary.