The petitioner is concerned with Ext.P1 notice dated 19.03.2016 issued under Section 25(1) of the Kerala Value Added Tax Act, 2003 ('Act' for short). The ground raised is one of limitation. The learned Counsel has two contentions; one, with respect to the limitation, as provided under Section 25(1) of the Act and the other, with reliance placed on the third proviso to sub section (1) of Section 25 of the Act.

2. The learned Government Pleader, appearing for the Department, submits that the decision of a Full Bench of this Court, reported in Cholayil Private Limited v. Assistant Commissioner (Assessment), (2016) 92 VST 308 (Ker.), squarely covers the issue. The learned Counsel for the petitioner, however, refers to the Full Bench decision to contend that at least after the introduction of the third proviso there is a limitation provided, which indication has been made by the Full Bench in the concluding portion. Reference is also placed on the decision dated 05.10.2016 of a learned Single Judge in W.P.(C) No.21184/2016 and connected cases.

3. The limitation provided under Section 25(1) of the Act, is a period of five years from the last date of the year to which the return r