|22 : Exclusion of time in assessment proceedings M.P. ACT|
22 : Exclusion of time in assessment proceedings
In computing the period of limitation prescribed for assessment or reassessment as the case may be, under Section 20 or Section 21, the time during which any assessment or reassessment proceedings remained stayed under the order of any civil or other competent court, or under the special or general order of the Commissioner issued under section 45, shall be excluded.
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