https://www.taxtmi.com/caselaws?id=277124 Under the Kerala Value Added Tax Act, the one-year limitation under the proviso to Section 67(1) runs from the date of prima facie detection of the offence after verification of accounts and stock, not from the date of search. A mere search or preliminary inspection does not itself start limitation, though the initiation of proceedings may evidence detection. The Act also does not require prior notice or prior communication to the dealer before the Deputy Commissioner extends time; the extension may be made within the statutory period and its validity can be examined from the records. Limitation objections may be pursued in statutory appeal. en-us Wed, 18 Feb 2009 00:00:00 +0530 Fri, 27 Oct 2023 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277124 Under the Kerala Value Added Tax Act, the one-year limitation under the proviso to Section 67(1) runs from the date of prima facie detection of the offence after verification of accounts and stock, not from the date of search. A mere search or preliminary inspection does not itself start limitation, though the initiation of proceedings may evidence detection. The Act also does not require prior notice or prior communication to the dealer before the Deputy Commissioner extends time; the extension may be made within the statutory period and its validity can be examined from the records. Limitation objections may be pursued in statutory appeal. Case-Laws VAT and Sales Tax Wed, 18 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277124