C.A. No. 004456 / 2022

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Under the Kerala VAT Act, a proviso to a statutory provision cannot extend the period of limitation fixed under the main enactment, as a proviso must be construed contextually rather than in isolation — the expression "proceed to determine" in the third proviso to Section 25(1) refers to completion of already-initiated reassessment proceedings, not initiation of fresh proceedings. As analysed on casestatus.in, the same expression occurring in different parts of a provision may bear different meanings where uniform interpretation would lead to absurdity or frustrate legislative intent. Accordingly, reassessment notices issued beyond the five-year limitation period under Section 25(1) of the KVAT Act are void ab initio.