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37.
Limitation in respect of certain Assessments or reassessments ordered.
Notwithstanding
anything contained in Sections 21 and 32 where an assessment, re-assessment,
rectification in or revision of an assessment is made in respect of a dealer or
any person, in pursuance or in consequence of or to give effect to any finding
or direction contained in an order under Sections 31, 32, 33, 34 and 35 or in an
order of any court in a proceeding, otherwise than by way of appeal or revision
such assessment, re-assessment, rectification in or revision, of an
assessment
shall be made within three years from the date of receipt of such order by the
prescribed or revising authority as the case may be:
Provided
that if such appeal, order or order of any court has been subjected to further
appeal, either partially or entirely, and if there are orders of stay
prohibiting the authority concerned to pass consequential orders, the period of
three years shall get extended by the period during which such stay orders were
in force:
Provided
further that if the subsequent appeal results in modification of such appeal,
order or order of any court which is subjected to further appeal, either
partially or wholly, the period of three years shall be computed from the date
of receipt of subsequent order of appeal but not from the date of receipt of the
original appeal, order or order of any court which was subjected to further
appeal.
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