(1) Notwithstanding the provisions relating to the period of limitation contained in sections 15, 16 and 17, assessment or reassessment, as the case may be, may be made—
(i) in consequence of, or to give effect to, any order made by any court, or any authority under this Act within a period of two years of receipt of copy of such order by the assessing authority;
(ii) before the expiry of five years following the close of the year, which any book, account, register or document seized under section 29 relates to, provided the proceedings do not extend after Assessment of unregistered dealer liable to tax.
Reassessment of tax.
Period of limitation for completion of assessment or reassessment not to apply in certain cases.
Rectification of clerical mtstakcs.
Refalai.
92 HARYANA GOVT (aAZ. (EXTRA.). MARCH 28, 2003 (CHIR 7, 1925 SAKA) the expiry ot the period specified in third pr i ?Viso to sub -section (4) ot section 29.
(2) Where the assessment or reassessment proceedings relating to any dealer remained stayed including .stay of passing the final order for any period, by order of any court, or any authority under this Act, such period shall be excluded in computing the period of limitation for assessment or reassessment specified m section 15, section 16 or section 17. as the case may be,
19. Any taxing authority or appellate authority, may. at any time, within a period of two years from the date of supply of copy of the order passed by it in arty case, rectify any clerical or arithmetical mistake apparent from the record of the case:
Provided that no order shall be passed under this section without giving the person adversely affected thereby a reasonable opportunity of being heard.