24. Period of limitation for completion of assessment or re-assessment not to apply in certain cases.

(1) Notwithstanding the provisions relating to the period of limitation contained in section 21 or section 23 or in any other provision of this Act, assessment or reassessment may be made at any time in consequence of, or to give effect to, any order made by any court or other Authority under this Act.

(2) Where the assessment proceedings relating to any dealer remained stayed under the orders of any court or other Authority for any period, such period shall be excluded in computing the period of limitation for assessment or re-assessment specified in section 21 or section 23 or in any other provision of this Act.