2018 (2) TMI 886

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....B. SURESH KUMAR, J. For The Petitioner : Dr.K.P.Pradeep, Sanand Ramakrishnan, Sri.T.T.Biju, Sri.K.P.Kesavan Nair, Smt.T.Thasmi For The Respondents : SRI. V. K. Shamsudheen JUDGMENT Petitioner is an assessee under the Kerala Value Added Tax Act (the Act) and the Central Sales Tax Act. The assessment of the petitioner under the Central Sales Act for the year 2011-'12 has been complet....

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....peals) or the Assistant Commissioner (Appeals) or the Appellate Tribunal or of a revision in the High Court; or (c) more than four years have expired from the year in which the order referred to therein was passed." As evident from clause (c) of sub-section (2) of Section 56 of the Act, the power under Section 56 cannot be exercised after the expiry of four years from the year in which....

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....t. As revealed from the provision, what sub-section (2) of Section 56 provides is that the power under that section shall not be exercised if more than four years have expired from the year in which the order referred to therein was passed. Going by the plain meaning of the words used in the provision, the word 'year' therein can never be the assessment year. Further, if the word 'year....