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21. No notice for Assessment in certain cases
(1) Where a return is filed by the prescribed date by a registered dealer no notice calling the dealer for assessment in respect of the period covered by the return shall be served on the dealer after two years from the end of the year containing the period to which the return relates.
(2) Where a registered dealer has not filed a return in respect of any period by the prescribed date, no notice calling the dealer for assessment in respect of the said period shall be served on the dealer after three years from the end of the year containing the said period :
(3) Notwithstanding anything contained in sub-section (1) or (2) , a notice for assessment in respect of any period ending on or before the 31st March 2008, may be served on the dealer within a period of six years from the end of the year containing the said period.
(In the above subsection (3) for the words “four years” the words “six years”is substituted by the Maharashtra Act No. XXXII of 2006 Dt. 05.08.2006)
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