https://www.taxtmi.com/caselaws?id=338140 Section 25(1) of the Kerala Value Added Tax Act was explained as prescribing a five-year limit only for initiation of escaped-assessment proceedings by notice, not a separate limit for completing the assessment. The third proviso to Section 25(1), read with Section 25B, was treated as governing extension of completion time only where proceedings had been validly initiated within time, and not as creating a fresh or independent limitation period or enlarging the main provision. The settled rule that a proviso cannot expand the scope of the principal enactment was applied, so the notice issued within the statutory period was not barred by limitation. en-us Thu, 05 Jan 2017 00:00:00 +0530 Thu, 22 Mar 2018 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338140 Section 25(1) of the Kerala Value Added Tax Act was explained as prescribing a five-year limit only for initiation of escaped-assessment proceedings by notice, not a separate limit for completing the assessment. The third proviso to Section 25(1), read with Section 25B, was treated as governing extension of completion time only where proceedings had been validly initiated within time, and not as creating a fresh or independent limitation period or enlarging the main provision. The settled rule that a proviso cannot expand the scope of the principal enactment was applied, so the notice issued within the statutory period was not barred by limitation. Case-Laws VAT and Sales Tax Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338140