(a) In a case falling under clause (1) of that section, after the expiry of three years; and
(b) In a case falling under clause (b) of that section after the expiry of one year from the end of the year in which the notice under that section is served on the dealer.
Explanation.
Section 19 • Assam General Sales Tax Act, 1993
19. Time limit for completion of assessment and re-assessments.
assam-general-sales-tax-act-1993-sec-19.json
•
Section 19
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"title": "19. Time limit for completion of assessment and re-assessments.",
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"content": "(a) In a case falling under clause (1) of that section, after the expiry of three years; and\n(b) In a case falling under clause (b) of that section after the expiry of one year from the end of the year in which the notice under that section is served on the dealer.\nExplanation.",
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