2018 (11) TMI 1438

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rit Petition challenge the proceedings initiated under Section 67 of the Kerala Value Added Tax Act, 2003 (for short "KVAT Act"), on the ground of limitation. We have noticed in W.A. No.344/2017, [Intelligence Officer v. Mohammed Sameer] that under Section 67 initially, at the inception of the KVAT Act, there was a limitation provided of one year, which was enhanced to three years in 2009 and then removed from the Statute in the assessment year 2014-15. We have also held that even if no limitation is specifically provided in the Statute, the proceedings should be finalised within a reasonable period. As to reasonable time for completion of proceedings under Section 67, it was found that it should be five years as provided under Section 25 f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alue Added Tax Act, 2003 [for brevity, the Act], permission was sought from the higher authority for keeping the seized records beyond the period stipulated and eventually on the petitioner/ assessee not producing the books of accounts and not co-operating with the enquiry proceedings, issued notice in the year 2016. By that time the provision under Section 67 of the Act was also amended and there was no stipulation of a limitation period from the year 2014. 4. As earlier noticed, in W.A.No.385/2009, a Division Bench of this Court had found that there is no time stipulated in the Statute for detection of offence, though there is a limitation provided for finalisation of proceedings. Their Lordships found that the limitation provided in Sec....