This order has come into effect from 31.05.2021. For the removal of difficulties, it is hereby clarified that,- for the purpose of calculating,- the “five years after the end of prescribed tax period” sub‐section (1) of Section 40 of the Karnataka Value Added Tax Act ,2003 (Karnataka Act 32 of 2004 ) (herein after referred to as “said Act”), relating to tax periods upto March 2017, shall be considered to be “five years and three months after the end of prescribed tax period”; the “eight years after the end of prescribed tax period” in sub‐section (2) of Section 40 of said Act, relating to tax periods upto March 2017, shall be considered to be “eight years and three months after the end of prescribed tax period”; for the those orders appealed against are served after 1st day of October, 2020 and before 31st day of December, 2020, for the purpose of calculating the “further period of one hundred and eighty days” in sub-section (2) of Section 62 of the said Act, shall be considered to be “ further period of two hundred seventy days”; for the those orders appealed against are served after 1st day of October, 2020 and before 31st day of December, 2020, for the purpose of calculating the “further period of one hundred and eighty days” in sub-section (2) of Section 63 of the said Act, shall be considered to be “ further period of two hundred seventy days”; for the purpose of calculating,- the “four years have expired after of passing of order sought to be revised” in sub‐section (2) of Section 63A of the said Act, relating to tax periods upto March 2017, shall be considered to be “four years and three months have expired after the passing of the order sought to be revised”;