The limitation for assessment under the Kerala Value Added Tax Act was extended to six years, applicable to the petitioner’s case, which led to the dismissal of the writ petition.

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 03.11.2022 in W.A.No.1757 of 2020, and found that the extended time of limitation is upto six years and the same is applicable for the assessment year, which is relevant in this case and thus the principles laid down in Baiju A.A’ case (supra) was overruled. Now, in the light of the principles laid down in W.A.No.1757 of 2020, the contention raised by the petitioner cannot be entertained.

In such circumstances, this Writ Petition is dismissed, without prejudice to the right of the petitioner to invoke statutory remedies against Ext.P3 order. However, considering the fact that this Writ Petition was pending consideration before this Court since 16.12.2020, the period from 16.12.2020 till the date of receipt of the certified copy of the judgment can be excluded, while computing the period of limitation, provided the petitioner is submiting an appeal within a period of one month from the date of receipt of a copy of this judgment.

Sd/-

ZIYAD RAHMAN A.A.