Limitation period for tax assessments requires completing pending DVAT/CST mismatch and central form cases before expiry to prevent revenue loss. Section 34 of the DVAT Act imposes a four year limitation; authorities must complete pending assessments of Annexure 2A-2B mismatches under DVAT and pending central form assessments under CST for the 2015-16 year before the limitation expires. Assessing Authorities/Ward Incharges are to prioritise these cases, with personal accountability for any revenue loss from failure to act, and Zonal Incharges must monitor progress within their jurisdictions.