Proviso to section 25(1) of Kerala VAT cannot extend limitation period fixed under main provision

Assistant Commissioner (Assessment) & Ors Vs Cholayil Pvt. Ltd. (Supreme Court of India) Supreme Court held that a proviso cannot militate against the intention of the main provision in sub-section (1) of Section 25 of Kerala Value Added Tax Act and thus a proviso cannot extend the limitation period which is fixed under the main provision. Facts- The bone of contention between the parties herein is with regard to the interpretation to be given to the words “at any time within five years from the last date of the year to which the return relates, proceed to determine” as found in sub-se...