Section 25B in The Kerala Value Added Tax Act, 2003
25B. Extension of period of limitation for assessments in certain cases.
- Notwithstanding anything contained in section 24 or in section 25, in cases were an investigation or inquiry is pending under this Act of any other law or where any assessment cannot be completed with in the period specified under the said sections, the Deputy Commissioner may, for good and sufficient reasons, extend the period of completion of the assessment beyond the period specified in those sections.
