The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf
Section 64. Period of limitation of recovery for tax:
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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