JUDGMENT

The petitioner is a company incorporated under the Companies Act and was an assessee under the provisions of Kerala Value Added Tax Act , 2003. The challenge in this Writ Petition is raised against Ext.P3 order of assessment passed under Section 25 of the , in respect of the assessment year 2013-2014. The ground raised by the petitioner is that, the assessment is barred by limitation as contemplated under (1) and the amendment brought to (1) by Kerala Finance Act 2017 and Kerala Fiance Act 2018, extending the period of limitation to six years, cannot be made applicable to the petitioner. The said contention was raised by the petitioner mainly placing reliance upon the decision rendered by a learned Single Judge Bench of this Court in Baiju A.A. and others vs. State Tax Officer [ 2020 (1) KHC 39 ].

2. However, today when the matter came up for consideration, it is reported that, a Division Bench of this Court has considered this issue, in the Deputy Commissioner-III, Special Circle vs. B. Mohanachandran Nair vide Judgment dated 03.11.20