The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf
Section 57. No assessment after five year
(1) No assessment under Section 55 or 57 shall made after the expiry of five years from the end of the tax period to which the assessment relates; Provided that in case of offence under this Act for which proceeding for prosecution has been initiated, the limitation as specified in this sub-section shall not apply.
Any assessment made or penalty imposed under this Chapter shall be without prejudice to prosecution for any offence under this Act.
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