Limitation under Kerala VAT revision provision turns on the year of the order, not the assessment year.

The Kerala High Court construed "year" in section 56(2)(c) of the Kerala Value Added Tax Act to mean the year in which the order sought to be revised was passed, not the assessment year. Applying the provision's plain language, the four-year limitation runs from that order's year, so the impugned revision was not time-barred because it was issued within four years of the original order. The challenge on limitation therefore failed. Limited interim protection was granted for one month to enable the petitioner to pursue revision within time.

---

---

Issues: Whether the word "year" in section 56(2)(c) of the Kerala Value Added Tax Act refers to the calendar year or assessment year, and whether the impugned revision order was barred by time.

Analysis: The time bar in section 56(2)(c) is triggered when more than four years have expired from the year in which the order sought to be revised was passed. Reading the provision by its plain language, the expression "year" cannot be construed as the assessment year. If it were so construed, the provision would operate on the basis of the relevant assessment year rather than the year of the order, which is not the language adopted by the legislature. On that interpretation, the impugned order, passed within four years of the original order, was not time-barred. However, the petitioner was granted a limited opportunity to pursue revision, with interim protection against enforcement for one month.

Conclusion: The challenge to the revision order on limitation failed, and the interpretation that "year" means assessment year was rejected. Limited protective directions were issued to enable the petitioner to seek revision within time.

---