Notwithstanding anything contained in any law for the time being in force, no proceeding for recovery of any amount under sub-section (1) (b) of section 61 shall be initiated after the expiry of five years from the date of the relevant assessment: Provided that when an appeal or revision has been filed, the period of limitation shall run from the date on which the amount due is finally determined.
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Section 1 · Short title extent and commencementSection 2 · DefinitionsSection 3 · Incidence TaxSection 4 · Tax payable by a dealer or a personSection 5 · Levy of Value Added Tax on goods specified in the Schedule appended to this Act:-Section 6 · Purchase tax payable on purchase of certain goodsSection 7 · Levy of tax on containers and packing materialsSection 8 · ExemptionIndia Code, Government of India. Text fetched 15 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.